对小规模纳税人税负及其计算公式的商榷读了《税务》１９９８年第２期中刘海涛同志《增值税应纳税额计算公式的缺欠》一文，深有同感，特别是对文中第二部分的内容体验尤深。一、笔者认为文中提出的关于对一般纳税人允许其抵扣的进项税额应只限于销售货物或应税劳务相匹配... The discussion on the tax burden of small-scale taxpayers and the formula for their calculation read the article entitled “Inadequacies in the formula for calculating the tax payable of value-added tax” made by Comrade Liu Haitao in the second issue of “Taxation” No. 2 of 1998, Content experience especially deep. First, I believe that the article put forward on the general taxpayer allow its deduction of input tax should be limited to the sale of goods or taxable services to match ...