解决商业性小规模纳税人“征收率”执行不到位问题的建议□裴康杰商业性小规模纳税人“征收率”执行不到位给新税制的运行带来了副作用。笔者认为解决这个问题应从公平税负方面入手。一、对商业零售企业的一般纳税人和批零兼营的一般纳税人应视为小规模纳税人，一律按６％... Suggestions to Solve the Problem of “Levy Rate” of Commercial Small-Scale Taxpayers □ Pei Kangjie The “levying rate” of commercial small-scale taxpayers is not implemented in a proper way and brings about a side effect on the operation of the new tax system. I believe that to solve this problem should start from the fair tax burden. First, the general taxpayers of commercial retail enterprises and wholesale and retail general taxpayers should be regarded as small-scale taxpayers, all by 6% ...