《财税与会计》96年第5期中刊登的王定讯、王性玉同志撰写的《小规模纳税人向一般纳税人转化的利益界线》一文中谈到:随着小规模纳税企业经营规模的扩大,会计人员素质的提高,企业会计制度的健全,小规模纳税人是否要向一般纳税人转化,存在着一个纳税平衡点:即在含税购进成本与含税销售收入的比率(以下简称销售成本率)高于61.04％时,按一般纳税人标准纳税对企业较为有利;而在 In his article entitled “Boundaries of Interests Converted from Small-Scale Taxpayers to General Taxpayers” written by Wang Dingxun and Wang Xingyu in the Fifth Issue of Finance, Taxation and Accounting No. 96 in 1996, with the expansion of the scale of operation of small-scale taxpayers, Accounting staff to improve the quality of the sound accounting system, small-scale taxpayers whether to convert to the general taxpayer, there is a tax balance: that is included in the tax purchase cost and tax sales revenue ratio (hereinafter referred to as cost of sales Rate) is higher than 61.04%, according to the standard taxpayer standard tax is more favorable to the enterprise;