深化我国现行税制改革的探讨

A Discussion on the Further Reform of China's Present Tax System

本文就现行税制划分一般纳税人与小规模纳税人后出现的问题等进行了分析并提出了对策

The author analysed the problems that had arised after the general taxpayers and small - scaletaxpayers were divided form each other by the present tax system. and put forward some measures to solve them as well.