Rasearch On Value-added Taxation Policy Of Chinese Small-scale Taxpayers

According to the current tax administration system of our country,VAT taxpayers can be divided into two classes,those which are i.e.General VAT Taxpayers and Small-scale VAT Taxpayers.In spite of small production capacity and fund shortage,Small-scale VAT Taxpayers still play an important role in our economic life.Tax authorities tend to research the effectiveness of tax policy,thinking about how to improve collection efficiency and tax equity.This article starts with the value-added tax system and related tax policies,and points out the main problems of tax management of small-scale taxpayers in Heze,including high tax burden,low administration efficiency,high collection cost and invoice management risk.The reasons for the situation include the following points.Firstly,there are some defects in the tax policy itself;Secondly,the tax authorities have encountered new problems in the management of tax sources and invoices;lastly,we can't neglect the fact that the tax authorities are still insufficient in both tax collection and management and information building.In these respects,the advanced management experience of western developed countries is worthy of our reference.As a sample country of the development of VAT system,France has a perfect tax rate system and a sound collection and management system,which has a strong reference significance for China's tax work.In Japan,the government has made policies to protect the development of small and medium-sized enterprises,in addition to the general tax relief,attention should also be paid to the cultivation of innovation and intensive capacity of enterprises.In view of the above problems,this article puts forward some counter measures for tax authorities:in the system design level,proposed to establish a dynamic evolution mechanism for the threshold system hat would be able to broaden coverage and improve administration efficiency;in the invoice administration level,proposed to vigorously promote the use of tax control equipment,strengthen inspection efforts to carry out the invoice;in the information management level,proposed to strengthen the use of external information,strengthen cooperation and exchange with other departments,and establish credit evaluation system.