摘要
促进经济发展,解决中国就业问题,鼓励小型企业和个体工商业户的发展在当前显得尤为重要,但增值税现行征收制度对小型企业和个体工商业户极为不利。文章通过分析小型企业和个体工商业户在增值税中遭受的非公平待遇及产生的影响,提出改革增值税的建议和措施。
t is particularly important in the current situation to promote economic development, solve the problem of employment and to encourage small enterprises and individual industrial and commercial households; but the existing tax system on value-added is extremely unfavorable for small enterprises and individual industrial and commercial households. Through analysis of the non-fair treatment suffered by small enterprises and individual industrial and commercial households and its impact, the author proposes some proposals and measures to reform tax on value-added.
出处
《广西经济管理干部学院学报》
2007年第4期32-36,共5页
Journal of GuangXi Cadres College of Economic and Management
关键词
增值税
小型企业
个体工商业户
非公平待遇
改革
tax on value-added
small businesses
individual industrial and commercial households
non-fair treatment
reform
