两类增值税纳税人之税负比较李关世新增值税执行一年来，对两类纳税人之间税负不平的反映十分强烈，有人认为小规模纳税人税负偏重，也有人认为不是偏重而是偏轻。如何正确判断和调整两类纳税人的税负水平，是关系到进一步完善增值税的重要问题。我们认为，目前对小规模纳... Tax burden of two types of VAT tax payers Li Kuan Shi One year after the implementation of the new VAT, the tax burden between the two types of tax payers was very strong. Some people think that the tax burden of small-scale tax payers is too heavy. Partial light. How to correctly judge and adjust the tax burden of the two types of taxpayers is an important issue that concerns the further improvement of the VAT. We think that the current small-scale satisfied ...