安徽农业大学学报：社会科学版
安徽農業大學學報：社會科學版
안휘농업대학학보：사회과학판
Journal of Anhui Agricultural University（Philosophy & Social Sciences Edition)
2008年
1期
21~23
,共null页
小规模纳税人 增值税政策 问题 政策建议
小規模納稅人 增值稅政策 問題 政策建議
소규모납세인 증치세정책 문제 정책건의
taxpayers who pay less dimensions of taxes; value-added tax policy; problem; proposals about policy
我国小规模纳税人增值税实行简易办法征税，这种政策背离了增值税的税收中性原则，违背税收的公平原则和税收的效率原则，不利于小规模企业的发展壮大，造成偷漏税现象普遍。本文针对该政策存在的问题，提出完善小规模纳税人增值税政策的几点建议。
我國小規模納稅人增值稅實行簡易辦法徵稅，這種政策揹離瞭增值稅的稅收中性原則，違揹稅收的公平原則和稅收的效率原則，不利于小規模企業的髮展壯大，造成偷漏稅現象普遍。本文針對該政策存在的問題，提齣完善小規模納稅人增值稅政策的幾點建議。
아국소규모납세인증치세실행간역판법정세，저충정책배리료증치세적세수중성원칙，위배세수적공평원칙화세수적효솔원칙，불리우소규모기업적발전장대，조성투루세현상보편。본문침대해정책존재적문제，제출완선소규모납세인증치세정책적궤점건의。
Our country adopts the policy of taxing in an easy way to taxpayers who pay less dimensions of taxes, but the policy departs from the neutral principle, the fair tax principle and the productiveness principle, doing no good to small enterprises＇ development. Moreovel. it makes the phenomenon of taxes evasion common. This article presents several proposals about improving value-added tax policy on taxpayers who pay less dimensions of taxes to settle the problem.
