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一.国际上对小规模纳税人征税的主要做法1.把小规模纳税人排除在增值税征收范围之外,如韩国、菲律宾。以韩国为例,这部分“特别纳税人”占全部纳税人的比例在80%以上,所纳税额却仅占增值税总额的5—6%。该国规定,对年营业额少于4800万韩国币的纳税
I. Major international practices for taxing small-scale taxpayers 1. Exclude small-scale taxpayers from the scope of VAT collection, such as South Korea and the Philippines. In South Korea, for example, this part of the “special taxpayer” accounts for more than 80% of all taxpayers, while the amount of tax paid only accounts for 5-6% of the total value-added tax. The country provides that the tax on the annual turnover of less than 48 million Korean won