我国增值税除了规定起征点之外,还把纳税人划分为一般纳税人和小规模纳税人。相对于一般纳税人而言,小规模纳税人数量众多,管征难度大,如何加强其税收管理已成为税务机关需要探讨的一个重要课题,本文拟对这个问题谈些粗浅看法。 一、划分认定问题 现行增值税关于划分一般纳税人和小模范纳税人的规定,从实施情况看,存在以下几个问题:一是在新税制运行初期,税务机关为了使新税 In addition to setting a threshold for VAT in China, taxpayers are also divided into general taxpayers and small-scale taxpayers. Relative to the average taxpayer, the large number of small-scale taxpayers, the difficulty of the management of the tax, how to strengthen its tax administration has become an important issue that the tax authorities need to explore. This article is going to talk about some superficial views on this issue. First, the issue of identification of the existing value-added tax on the classification of general taxpayers and small exemplars of taxpayers from the implementation of the situation, there are the following questions: First, the operation of the new tax system, the tax authorities in order to make the new tax