试论小规模纳税人的税收负担和征收管理刘德安《中华人民共和国增值税暂行条例》和有关法规将增值税纳税人划分为一般纳税人和小规模纳税人二类。同时规定了不同的税率、征收率、计税方法和税收征管办法，规定了小规模纳税人销售货物不得使用增值税专用发票；购买货物不得... On the tax burden and collection management of small-scale taxpayers Liu De-an “Interim Regulations of the People’s Republic of China on Value-added Taxes” and relevant laws and regulations divide value-added taxpayers into general taxpayers and small-scale taxpayers. At the same time provides for different tax rates, levies, tax methods and tax collection and management methods, provides for the sale of small-scale taxpayers may not use VAT invoices; purchase of goods shall not be ...