小规模纳税人税收改进建议蔡木卿１由于小规模生产经营者，帐证不健全，难于正确核算其进销项税额，现行规定采用简易办法计证税款是可行也是有效的办法。但现行规定一般纳税人按其经营货物的不同，分别适用１７％或１３％的税率，并实行进项抵扣办法；而小规模纳税人则不... Tax Proposals for Small-Scale Taxpayers CAI Mu-qing 1 Due to the small-scale production and operation operators, the account is not perfect and it is difficult to correctly calculate the amount of taxation of the ad valorem tax. According to the current regulations, it is feasible and effective to adopt simple measures to verify the tax. However, the current provisions of the general taxpayers in accordance with their different operating cargoes, respectively, apply 17% or 13% of the tax rate and the implementation of the input deduction approach; and small-scale taxpayers do not ...