对小规模纳税人税收负担现状的实证分析

Analysis on the current situation on the tax burden of the small-scale taxpayer

通过对小规模纳税人税源质量和实际税负进行客观考核,分析调查样本税收负担现状,评价税收征管工作,探索新形势下小规模纳税人税收征管实践的有效方法和手段。

The current situation on the tax burden of the small-scale taxpayer is discussed, and the effective method for tax levy and practice is put forwards .