一般纳税人增值税税负研究  

Research on VAT tax burden of general taxpayers

作　　者：米倩倩 Mi Qianqian(Hejin Xiangjiang Shopping Plazalimited Company,Yuncheng,Shanxi,043300)

机构地区：[1]河津市香江购物广场有限公司,山西运城043300

出　　处：《市场周刊》2023年第12期119-122,共4页Market Weekly

摘　　要：增值税是我国的重要财政收入之一,在经济发展过程中发挥着不可替代的作用。随着社会分工日益细化和专业技术不断进步,一般纳税人与小规模企业以及普通工商户之间的差异越来越小。小规模纳税人不能抵扣进项税额、无法开具专用发票,导致重复征税现象普遍发生。同时,也因其税率高而造成了税收征管成本增加等问题,严重阻碍了增值税制度功能发挥的步伐。基于此,文章分析了一般纳税人增值税税负,并提出了一些优化策略。Value-added tax is one of the important financial revenues in China,and it plays an irreplaceable role in the process of economic development.With the gradual refinement of social division of labor and the continuous progress of professional technology,the differences between ordinary taxpayers and small-scale enterprises and ordinary industrial and commercial households are getting smaller and smaller.Because small-scale taxpayers can't deduct the input tax and issue special invoices,double taxation is common.At the same time,because of its high tax rate,the cost of tax collection and management has increased,which has seriously hindered the pace of the function of the value-added tax system.Therefore,this paper analyzes the tax burden of general taxpayers'value-added tax,and puts forward some optimization strategies.

关 键 词：一般纳税人 增值税税负 策略探究 

分 类 号：F810.42[经济管理—财政学]