应该降低小规模纳税人的税率吗王良风目前，许多专家学者在各种报刊杂志上为小规模纳税人报不平，认为应该降低小规模纳税人的征收率。他们所持的理由有两点：（１）小规模纳税人的征收率为６％，因为是全额征税，所以税率比一般纳税人为高。（２）小规模纳税人不能开具增... Should the tax rate of small-scale taxpayers be reduced? Wang Liangfeng At present, many experts and scholars report to small-scale taxpayers in various newspapers and magazines that they should reduce the levy rates of small-scale taxpayers. They hold two reasons for this: (1) Small-scale taxpayers have a 6% collection rate because they are fully taxed, so the tax rate is higher than that of ordinary taxpayers. (2) small-scale taxpayers can not be issued by ...