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单纯加大对小规模纳税人的监控并不能从根本上解决小规模纳税人偷逃税严重的问题,因为这种监控没有考虑小规模纳税人与一般纳税人的互动关系,没有考虑到税负会随着交易价格的不同而转嫁的情况。本文从整个生产流通的过程出发,首先建立八个模型,模拟实际的运行过程;其次通过比较分析法和替代分析法,研究小规模纳税人的存在对增值税链条的整体税负的影响;最后提出相应的解决办法,完善增值税的抵扣链条。
Simply increasing the monitoring of small-scale taxpayers can not fundamentally solve the problem of serious tax evasion by small-scale taxpayers because such monitoring does not take into account the interaction between small-scale taxpayers and ordinary taxpayers and does not take into account tax burdens With the transaction price of the different circumstances and passed. Based on the whole process of production and distribution, this paper first establishes eight models to simulate the actual operation process. Secondly, through comparative analysis and alternative analysis, this paper studies the impact of the existence of small-scale taxpayers on the overall tax burden of the VAT chain. Finally, Put forward the corresponding solutions to improve the deduction chain of value added tax.