近年来,随着个体经济的健康发展和新税制的深入推行,纳税人自觉依法纳税的意识也逐步提高。但是,由于种种原因,一些个体纳税人在纳税问题上,依然存在种种误解。 一、“没有利润就不交税”。持这种观点的纳税人认为,生产经营如果有利润才交税,赔钱了就不应交税。产生这个问题的原因在于纳税人没有搞清楚自己应交 In recent years, with the sound development of individual economy and the in-depth implementation of the new tax system, the awareness of taxpayers consciously paying taxes according to law has also been gradually raised. However, due to various reasons, some individual taxpayers still have all kinds of misunderstandings about tax payment. First, “do not pay taxes without profits.” The taxpayer holding this view believes that if a profit is paid before the tax is paid, the tax should not be paid if the money is lost. The reason for this problem is that taxpayers did not figure out what they should pay