试论增值税小规模纳税人政策的完善

我国现行增值税小规模纳税人的征收方法、政策和有关制度经过不断地调整和多年的实际运作,在组织收入、加强征管和保证新税制的顺利实施等方面,发挥了重要作用。但随着时间的推移,其税制设计的问题也日益显露,矛盾比较突出,已成为一个急待解决的问题。本文从增值税制建立的原则出发,着重分析了当前增值税小规模纳税人政策存在的问题,并借鉴国外增值税征收政策,提出了对策及建议。

On the perfection of small scale value added tax payer's policy

The collects of the method,policy and relevant systems have been adjusted continuously about the current collects the method,policy with relevant system added value tax small scale taxpayer with many years' actual operation in our country.It took great effects in the aspects of organizing income,enhancing to advertise for the tube and guaranteeing new tax systems etc.But along withchange horaryly,the problem of its tax system design also rears increasingly and became more outstanding,which have become a nasty to solve the problem.Thistext analyzed the problems of the current added value tax small scale taxpayer policy and put forward counter plan and suggestions combining to draw lessons from the abroad added value tax collects the policy,setting out the principle of the increase tax system.