应继续调整和降低增值税小规模纳税人的征收率  

On the Necessity for Further Adjusting and Reducing the VAT Rate for Small-scale Taxpayers

作　　者：王建平[1] 

机构地区：[1]河南省国家税务局

出　　处：《税务研究》2009年第8期40-43,共4页

摘　　要：基于矫正市场经济运行导致的对处于弱势地位小规模纳税人的不公平,鼓励小规模纳税人承担安置就业等社会职能,形成梯级的税收负担结构,提高纳税人的税法遵从度等因素,对小规模纳税人应实行低税负的税收政策。在小规模纳税人增值税征收率的具体确定上,应依据较大幅度低于一般纳税人增值税的整体税负率原则,按采掘业、制造业、商业分别设计,并注意税收制度的配套。特别要合理确定小规模纳税人划分标准,并建立与个人所得税、企业所得税相衔接的综合的税收优惠倾斜制度。This paper advocates that a low-burden tax policy shall apply to small-scale taxpayers of VAT, and this will contribute to eliminate the weak group＇s unfair treatment from the market-driven economy,encourage them to play a role in social responsibilities such as employment placement and establish a laddered tax burden structure to improve their compliance. In terms of the detailed determination of the VAT rate, it shall be readjusted separately for mining, manufacturing and commerce by a big margin to ensure it to be lower than the general. Particularly a reasonable criterion shall be used to classify small-scale taxpayers of VAT. It is necessary to establish a comprehensive pro-preferential tax system matching the individual income one and the enterprise income one.

关 键 词：小规模纳税人 增值税 低税负 征收率 

分 类 号：F812.42[经济管理—财政学] F123.13