完善小规模纳税人增值税政策的几点建议

Several Proposals About Improving Value-Added Tax Policy On Taxpayers Who Pay Less Dimensions of Taxes

我国小规模纳税人增值税实行简易办法征税,这种政策背离了增值税的税收中性原则,违背税收的公平原则和税收的效率原则,不利于小规模企业的发展壮大,造成偷漏税现象普遍。本文针对该政策存在的问题,提出完善小规模纳税人增值税政策的几点建议。

Our country adopts the policy of taxing in an easy way to taxpayers who pay less dimensions of taxes, but the policy departs from the neutral principle, the fair tax principle and the productiveness principle, doing no good to small enterprises＇ development. Moreovel. it makes the phenomenon of taxes evasion common. This article presents several proposals about improving value-added tax policy on taxpayers who pay less dimensions of taxes to settle the problem.