重构小规模纳税人法律规则——以减轻小微企业税负为核心

Reconstructing Legal Rules of Small-scale Taxpayer: With Core of Reducing Tax Burden of Small and Micro Enterprises

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归属学者：

张怡

归属院系：

经济法学院（生态法学院）

作者：

张怡 ;文洁

摘要：

"营改增"后,小规模纳税人规则未同步调整,使得小微企业仍承担与其税收负担能力不称的税负,悖于税收公平和税收效率原则,严重制约着经济增长、就业稳定及发明创新活力。重构小规模纳税人法律规则须贯彻减轻小微企业税负的理念,将小微企业两权合一、且可作为生存权适用对象的现实纳入考虑,以合理地降低征收率、打破两类纳税人间单向身份转换的限制、废除申请代开专票预缴税款规定,矫正不公规则,实现小微企业健康发展和国家经济繁荣的"双赢"。

语种：

中文

出版日期：

2019-04-22

学科：

财政学; 产业经济学

提交日期：

2019-06-05

引用参考：

张怡;文洁. 重构小规模纳税人法律规则——以减轻小微企业税负为核心[J]. 宜宾学院学报,2019(04):87-93.

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知识共享许可协议-署名

  • dc.title
  • 重构小规模纳税人法律规则——以减轻小微企业税负为核心
  • dc.contributor.author
  • 张怡;文洁
  • dc.contributor.author
  • ZHANG Yi;WEN Jie;School of Economic Law, Southwest University of Political Science and Law
  • dc.contributor.affiliation
  • 西南政法大学经济法学院;
  • dc.publisher
  • 宜宾学院学报
  • dc.publisher
  • Journal of Yibin University
  • dc.identifier.year
  • 2019
  • dc.identifier.issue
  • 04
  • dc.identifier.volume
  • v.19;No.243
  • dc.identifier.page
  • 87-93
  • dc.date.issued
  • 2019-04-22
  • dc.language.iso
  • 中文
  • dc.subject
  • 小微企业;“营改增”;小规模纳税人;税收公平;减轻税负
  • dc.subject
  • Small and micro enterprises;"replacing business tax with value-added tax";small-scale taxpayers;tax fairness;reducing tax burden
  • dc.description.abstract
  • "营改增"后,小规模纳税人规则未同步调整,使得小微企业仍承担与其税收负担能力不称的税负,悖于税收公平和税收效率原则,严重制约着经济增长、就业稳定及发明创新活力。重构小规模纳税人法律规则须贯彻减轻小微企业税负的理念,将小微企业两权合一、且可作为生存权适用对象的现实纳入考虑,以合理地降低征收率、打破两类纳税人间单向身份转换的限制、废除申请代开专票预缴税款规定,矫正不公规则,实现小微企业健康发展和国家经济繁荣的"双赢"。
  • dc.description.abstract
  • After "replacing business tax with value-added tax",the rules of small-scale taxpayers have not been adjusted simultaneously,making small and micro enterprises still bear the tax burden that is not commensurate with their tax affordability. This goes against the principles of tax fairness and tax efficiency,and severely restricts economic growth,employment stability and the innovation vitality of inventions. In order to reconstruct the legal rules of small-scale taxpayers,the idea of reducing the tax burden of small and micro enterprises should be carried out,the reality that the ownership and management of small and micro enterprises are integrated and can be applied as the object of survival right should be taken into account. By reducing the levy rate reasonably,breaking the restriction of one-way identity conversion between two types of taxpayers,abolishing the provisions on the application of small-scale taxpayers for the issuance of special VAT invoices on their behalf for the pre-payment of taxes,and correcting the rule of injustice,the"win-win"situation of the healthy development of small and micro enterprises and the economic prosperity of the country can be realized.
  • dc.description.sponsorship
  • 国家社科基金项目“我国纳税人权利保护的理论重构与制度创新研究”(15BFX078); 重庆市研究生科研创新项目“营改增后小规模纳税人制度问题新解”(CYS18179)
  • dc.description.sponsorshipsource
  • 国家社会科学基金
  • dc.identifier.CN
  • 51-1630/Z
  • dc.identifier.issn
  • 1671-5365
  • dc.identifier.if
  • 0.083
  • dc.subject.discipline
  • F812.42;F276.3
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