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目前,社会上对小规模纳税人的看法是歧视性的,无论从政策制定上还是具体实施上都与一般纳税人显失公平。我认为,小规模纳税人作为国民经济和社会发展的重要组成部分有其独特的存在优势。笔者就此问题谈谈自己的看法。
At present, the views of the small-scale taxpayers in the society are discriminatory and they are obviously unfair to the general taxpayer both in terms of policy formulation and implementation. In my opinion, small-scale taxpayers have their unique advantages as an important part of the national economy and social development. The author talks about his own views on this issue.