增值税小规模纳税人目前的管理方法有两种，对记帐的实行查帐征收；对不记帐的实行双定征收。查帐征收的增值税小规模纳税人按现行的申报管理办法是按月向税务机关报送纳税申报表、财务会计报表，税务机关按纳税人报送的两项资料据以征收税款。从征收方式上来看比较简便易行， There are two types of management methods for small-scale taxpayers of value-added tax: the collection and collection of bills and the collection and collection of non-bills. The small VAT taxpayers levied according to the current tax reporting method shall submit the tax returns, financial and accounting reports to the tax authorities on a monthly basis and the tax authorities shall collect the tax according to the two items submitted by the taxpayers. From the collection point of view is more simple and easy,