论中小工业企业增值税纳税人身份的选择

Choices of VAT Taxpayer of Small and Medium Industrial Enterprises

在对工业企业各税负均衡点的求导的基础上，将一般纳税人与小规模纳税人各项经济指标与税负均衡点进行比较，衡量不同身份纳税人实际税负的高低，进而为中小企业经营管理者合理选择纳税人身份提供指导性建议。

Tne tax burden on industrial enterprises seeks an equilibrium point basis, the general taxpayers and small taxpayers with the burden of the economic indecators point to a comparison of different height of the actual taxation burden, and a reasonable choice for SME managers to provide guidance.