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在我国,小规模纳税人是大众创业、万众创新初始阶段的主力军,为此,国家税务总局出台了一系列针对小规模纳税人的税收优惠政策,目的是切实减轻小规模纳税人的税收负担,激发经济活力。然而,这类税收优惠政策在执行中却出现了一些问题。一、小规模纳税人税收优惠政策出现的问题免征增值税销售额标准以下的小规模纳税人,囿于税收优惠政策适用的限制性条件,使得其在开展业务时,不能充分享受税收优惠政策。突出的问题是:
In our country, small-scale taxpayers are the main force in the initial stage of mass entrepreneurship and innovation. Therefore, the State Administration of Taxation has introduced a series of preferential tax policies for small-scale taxpayers to reduce the tax burden on small-scale taxpayers , Stimulate economic vitality. However, there are some problems in the implementation of such tax preferential policies. First, small-scale taxpayers tax incentives for the emergence of exempt value-added tax sales standards below the small-scale taxpayers, 囿 tax incentives apply to the restrictive conditions, making it in business, they can not fully enjoy the preferential tax policies . Prominent question is: