China's Value-added Tax Collection And Management Of Small-scale Policy Adjustment Of The Taxpayer

VAT from the original intention of setting up, the tax burden balanced, and promote fair competition in the various categories of taxpayers perspective, standardize the management of capital gains tax point of view, the current value of the defined two types of taxpayers and tax administration policies there is not conducive to the production and operation of small enterprises, VAT system to regulate, to the detriment of tax collection and management, such as insurmountable problems.China' s current tax system on the definition of small-scale taxpayers there are unscientific and unreasonable, contrary to some of the basic principles of taxation, tax collection and management to bring about a series of problems. In theory, all VAT taxpayers should be included in the scope of the standardization of tax, capital gains tax in order to reflect the neutral and fair, the entire value-added tax deductions mechanism to be effective operation. However, countries in the world tax practice, the vast majority of the introduction of VAT on certain countries are generally on the standards of conduct VAT taxpayers, or tax-free way to small-scale taxpayers will be excluded from the value-added tax or a special tax base levy will be included in the form of value-added tax in the tax base and out of the chain of value-added tax deductible. China' s economic growth is also inseparable from the development of non-public economic growth, economic development, the tax revenue made on the request of small-scale taxpayers do not have completely free, and only rely on the small-scale for the effective management of the taxpayers, the tax can be achieved VAT effective operation, the quality and efficiency of tax administration of the comprehensive improvement.Papers of our country to small-scale taxpayer revenue management in the analysis of small-scale taxpayers to seek an effective way to tax administration. Given the current scale of China' s small contingent of taxpayers too large, resulting in the chain of value-added tax deductions section of the status quo too large, small components and characteristics taxpayers start to use the tax system to solve the general taxpayer and the small scale of the taxpayers, taxpayers in the demarcation of the two different standards for small-scale use of taxpayers biased towards financial accounting standards, and the introduction of registered capital of this uncertainty standards, coupled with industry standards, so that more taxpayers become VAT taxpayers in general. Secondly made by the rate of levy adjustment, the answer to small taxpayers and the tax burden on taxpayers in general and small-scale differences in the name of the tax burden of taxpayers and the actual tax burden, "one high and one low." Final recommendations from the accounts, invoices, fixed, information, and punishment measures, such as tax management solution starting with small-scale tax taxpayers in the Management of other issues.