试论小规模纳税人的划分给新增值税运行带来的弊端郝明勋新的增值税已实施快一年了。从这段的实践看，总的情况是好的。与旧增值税相比，它有许多优点：征收范围广，税款收入多，简单明了，便于操作。为增加财政收入，加强国家宏观调控能力发挥了积极作用。但毋庸讳言，新... On the drawbacks caused by the division of small-scale taxpayers into new value-added tax Hao Mingxun’s new VAT has been implemented for almost a year. From this period of practice, the overall situation is good. Compared with the old VAT, it has many advantages: a wide range of tax collection, a large amount of tax revenue, simplicity and ease of operation. It has played an active role in increasing financial revenue and strengthening the capability of national macro-control. Needless to say, new ...