摘要
探讨了小规模纳税人增值税的征管中存在的问题,并提出了相应的对策。
The paper elaborates the problems in the management of value-added tax by small-amount taxpayers and proposes some relevant countermeasures.
出处
《唐山学院学报》
2007年第3期113-114,共2页
Journal of Tangshan University
关键词
增值税
纳税人
征管
value-added tax
taxpayer
taxation management
