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《上海会计》1996年第4期刊登了彭鹏翔同志《对小规模纳税人增值税征收率的探讨》一文。笔者认为，该文“小规模纳税人税负大大高于一般纳税人”的说法有失偏颇。小规模纳税人与一般纳税人的计税方法不同，同样的数据，计算出的应交增值税不同。只有当含税售价与含税进价的比值
“Shanghai Accounting” published in the fourth issue of 1996, Comrade Peng Pengxiang’s “A Discussion on the VAT Collection Rate of Small-scale Taxpayers.” The author believes that the article “the tax burden of small-scale taxpayers is much higher than the average taxpayer” is biased. Small-scale taxpayers are different from ordinary taxpayers in their tax calculation methods. The same data are used to calculate different value-added tax payables. Only when the tax-included price is equal to the tax-included purchase price