| 增殖税对小企业和个体工商户非公平待遇问题 |
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| 引用本文： | 唐婧妮.增殖税对小企业和个体工商户非公平待遇问题[J].广西经济管理干部学院学报,2007,19(4):32-36. |
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| 作者姓名： | 唐婧妮 |
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| 作者单位： | 广西经济管理干部学院贸易经济系,广西南宁530007 |
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| 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。
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| 关 键 词： | 增值税 小型企业 个体工商业户 非公平待遇 改革 |
| 文章编号： | 1008-8806（2007）04-0032-05 |
| 修稿时间： | 2007-09-12 |
A Study on Non-fair Treatment of Small Businesses and Individual Industrial and Commercial Households by Tax on Value-added |
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| TANG Jing-ni.A Study on Non-fair Treatment of Small Businesses and Individual Industrial and Commercial Households by Tax on Value-added[J].The Journal of Guangxi Economic Management Cadre College,2007,19(4):32-36. |
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| Authors: | TANG Jing-ni |
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| Institution: | Trade and economics department of Guang Xi Economic management cadre college, Nan Ning, Guang Xi 530007 China |
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| Abstract: | 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. |
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| Keywords: | tax on value-added small businesses individual industrial and commercial households non-fair treatment reform |
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