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●如何对待小规模纳税人,是增值税制的一项重要政策。本文用丰富的资料充分阐述了国际上通行的和我国新颁行的增值税制中对小规模纳税人所采取的哪些特殊待遇和应遵循的指导原则。以及这些特殊待遇会产生哪些经济效果和我们应采取的对策。
● How to treat small-scale taxpayers is an important policy in the VAT system. This article fully expounds the special treatment and the guiding principles to be followed for the small-scale taxpayers in the newly introduced value-added tax system that are internationally accepted and adopted in our country. What are the economic effects of these special treatment and the countermeasures we should take.