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浅谈小规模纳税人税收管理黄小妹新颁增值税条例规定，对一些经营规模较小，会计核算不健全的小型户采取按销售收入６％的比例税率征税的简易办法，适应中国现行市场经济对税收征管工作的客观要求，有利于增值税制度的推行。增值税条例规定小规模纳税人不得进行任何进项税...
On the tax management of small-scale taxpayers Huang Xiaomei new value-added tax regulations, some small-scale operation, accounting is not perfect small-scale households to take a sales tax rate of 6% of the proportion of tax easy way to adapt to China’s current market economy The objective requirements of tax collection and administration work is conducive to the implementation of the value-added tax system. VAT regulations require small-scale taxpayers shall not carry out any input tax ...