| 浅谈小规模纳税人的优劣势 |
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| 引用本文： | 许丽斌. 浅谈小规模纳税人的优劣势[J]. 鸡西大学学报, 2006, 6(5): 48-48,29 |
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| 作者姓名： | 许丽斌 |
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| 作者单位： | 山西省工业管理学校 |
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| 摘 要： | 针对增值税对一般纳税人和小规模纳税人的差别待遇,说明目前小规模纳税人普遍存在的劣势,以及小规模纳税人可进行避税筹划而存在的优势。
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| 关 键 词： | 小规模纳税人 一般纳税人 增值税专用发票 进项税额 |
| 文章编号： | 1672-6758（2006）05-0048-1 |
Shallowly Discusses about the Small Scale Taxpayer''''s Superior Inferiority |
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| Xu Libin. Shallowly Discusses about the Small Scale Taxpayer''''s Superior Inferiority[J]. JOurnal of Jixi University:comprehensive Edition, 2006, 6(5): 48-48,29 |
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| Authors: | Xu Libin |
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| Abstract: | In view of the increment duty to the common taxpayer and the small scale taxpayer's difference treatment,this paer explains the present small scale taxpayer that generally exists the inferiority.As well as the small scale taxpayer may avoid the superiority which the preparation exists. |
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| Keywords: | small scale taxpayer common taxpayer increment duty special-purpose receipt income tax amount |
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