增值税暂行条例规定，对小规模纳税人销售货物或者应税劳务，实行简易办法，依照6％的征收率计算应纳税额。小规模纳税人的确定小规模纳税人是指年销售额在规定标准以下，并且会计核算不健全，不能按照规定报送有关税务资料的增值税纳税人。确定为小规模纳税人的原则，不是以所 The Provisional Regulations on Value Added Tax provide for simple methods for selling goods or taxable services to small-scale taxpayers and calculate the tax payable according to the levy rate of 6%. Small-scale taxpayers to determine small-scale taxpayers refers to the annual sales of the following standards, and accounting is not sound, can not be submitted in accordance with the provisions of tax information VAT taxpayers. The principle of determining as a small-scale taxpayer is not based on it