取消小规模纳税人制度的探讨

On the Abolition of the System of Small-scale Taxpayer

我国现行增值税制度对小规模纳税人的界定存在着不科学、不合理的方面,违反了一些税收的基本原则,也给税收征管带来了一系列的问题。从理论上讲,一个完善的增值税制度应该把小企业排除在外。本文借鉴这个观念,从我国实际情况出发,提出了“免、并、转”等措施,进而取消小规模纳税人制度。

The definition of the small-scale taxpayer is not scientific and reasonable, it violates some basic principles of the tax revenue, has brought a series of problems to tax collection and management. Theoretically, a perfect value-added tax system should exclude the small enterprises. Based on this idea,this paper proceeds from our country’s actual conditions , puts forward the method of “exempting,incorporating,transfering to” etc., to abolish the small-scale taxpayer’s system.