论文部分内容阅读
经过研究和测算,求得增值税一般纳税人和小规模纳税人应纳增值税额和实现毛利额都分别相等的“两等平衡点”——含税销售额为含税购进额的1.638倍.由此,作者认为,小规模纳税人在一般的进销差价幅度下,税负比一般纳税人为重;而这又是零售物价居高不下和小工商企业普遍偷税、逃税的诱因之一.针对上述问题,作者提出了几点改进建议.
After research and calculation, the value-added tax and the small-scale taxpayer are calculated to be equal to the value-added tax and the realized gross profit respectively. “Two Equilibrium Points” - Sales Tax-Including Taxes 1.638 times.Therefore, the author believes that small-scale taxpayers in the general margin of Inferlation, the tax burden is heavier than the average taxpayer; And this is again the high retail price and the small business business tax evasion, tax evasion For the above problems, the author put forward some suggestions for improvement.