小规模纳税人

税务机关要加强对小规模纳税人的管理。

I.A taxation authority shall strengthen the administration of small-scale taxpayers .

应继续调整和降低增值税小规模纳税人的征收率

On the Necessity for Further Adjusting and Reducing the VAT Rate for Small-scale Taxpayers

小规模纳税人销售货物或者应税劳务的。

Sale of goods or taxable services by small-scal e taxpayers .

取消小规模纳税人制度的探讨

On the Abolition of the System of Small - scale Taxpayer

对小规模纳税人税收负担现状的实证分析

Analysis on the current situation on the tax burden of the small-scale taxpayer

有两中增值税纳税人，一般纳税人和小规模纳税人。

There are two types of VAT taxpayers , i.e.General VAT Taxpayer and Small-scale VAT Taxpayer .

小规模纳税人转化为一般纳税人税务处理现存问题与对策

The existing problems and Countermeasures in tax transaction of converting a small-scale taxpayer into a common taxpayer

增值税纳税人应对一般纳税人和小规模纳税人的身份选择作出决策。

And the article discusses if the VAT taxpayer decide to be a general taxpayer or a small scale taxpayer .

小规模纳税人的标准由国务院财政、税务主管部门规定。

The criteria for small-scale taxpayers shall be regulated by the competent financial and tax authorities under the State Council .

现行增值税将纳税人划分为一般纳税人和小规模纳税人，并实行不同的税收政策，由此导致二种纳税人在纳税方面各有利弊。

The value-added tax system in force divides taxpayers , into general taxpayer andsmall-scale taxpayer who are levied taxes according to different tax policies .

企业一般可以通过分区设立多家小规模纳税人企业和及时盘活存量资产来降低增值税税负；

However , the enterprise can decrease the value added tax by setting up several small scale tax payment enterprises and making the deposit flow timely .

然后本文利用两个专题，分析了小规模纳税人的税收筹划与不同生命周期阶段企业所受转型的不同影响。

Two special analyses , which were the issues about tax planning of small size taxpayer and influence of enterprise in different life cycle , were given to improve the research .

逐步实现增值税由生产型向消费型的过渡：（3）扩大增值税一般纳税人范围，促使小规模纳税人向一般纳税人转变；

Gradually achieving transition from productive-type VAT to consumption - type VAT ; ( 3 ) enlarging the scope of VAT normal tapers and promoting the transition form small-scale taxpayers to normal taxpayers ;

我国现行增值税制度对小规模纳税人的界定存在着不科学、不合理的方面，违反了一些税收的基本原则，也给税收征管带来了一系列的问题。

The definition of the small-scale taxpayer is not scientific and reasonable , it violates some basic principles of the tax revenue , has brought a series of problems to tax collection and management .

本文从节税的角度考虑，通过对增值率和抵扣率的分析，探讨了纳税主体如何选择成为一般纳税人和小规模纳税人。

The article discusses how to choose to be a small scale taxpayer or a general taxpayer by analyzing the value-added rate and the deducted rate , so that the taxpayer can save the tax .

作者对我国现行增值税在重复征税、征收范围、小规模纳税人的划分标准及对其政策、抵税凭证和税率设计几方面存在的问题进行了分析。

This paper analyzes the value added tax in taxation policy including taxation zone , demarcated standard of taxpayer and taxation rate , and it points out the problems of taxation repetitive and the form of invoices .

加快改革和完善增值税，由生产型转为消费型后，扩大增值税的征收范围，完善小规模纳税人的管理。

It should accelerate the reform and perfect of the value-added tax , transferring from production model to a consuming type , expanding the range of collection of the value-added tax , perfecting the management of the small-scale taxpayer .

因此，迫切需要向消费型增值税转型，并及时扩大征税范围，合理界定并规范小规模纳税人的行为，不断强化税收征管，确保增值税顺利转型。

Therefore , it 's supposed to be transferred into consumption type of VAT , meanwhile enlarge the range of tax collection , identify and regulate the behavior of minor taxpayers , and improve the tax collection for the sake of the successful transformation .

像小规模或一般纳税人也有定额征收税的情况。

Like miniature or average taxpayer also norm imposes the condition of duty .

另除了个体外，像小规模或一般纳税人会不会也有定额征收税的情况？

Additional besides individual outside , like miniature or average taxpayer can also norm imposes the condition of duty ?