浅议对小规模纳税人的税法规定□翟道和《中华人民共和国增值税暂行条例》和《关于对增值税会计处理有关问题补充规定的通知》及有关法规，将增值税纳税人分为一般纳税人和小规模纳税人，规定了相应税率和征收率、计税方法、会计处理办法等。同时还规定小规模纳税人销售货... On the small taxpayers’ tax laws and regulations □ Zhai Daowei and “Provisional Regulations of the People’s Republic of China on Value Added Tax” and “on the accounting treatment of VAT-related issues Supplementary Provisions” and the relevant laws and regulations, the VAT taxpayers are divided into general Taxpayers and small-scale taxpayers, the corresponding provisions of the tax rate and collection rates, tax methods, accounting methods and so on. At the same time also provides for the sale of small-scale taxpayers ...