This paper puts forward the idea about the dividing point of tariff rate, and discusses the scientific for the identified standard of a tax payer based on gross profit rate.
提出了增值税税负分割点的观点，论述了以毛利率作为增值税纳税人认定标准的科学依据。
From the whole society, just revised expense deduct standard(1600 yuan)being too high and the design of the tax rate being not rational, are unfavorable to regulating resident's income difference;
从全社会来看，刚修订的1600元费用扣除标准过高，税率设计不合理，不利于调节居民收入差距；
From the whole society, just revised expense deduct standard(1600 yuan)being too high and the design of the tax rate being not rational, are unfavorable to regulating resident's income difference;
从全社会来看，刚修订的1600元费用扣除标准过高，税率设计不合理，不利于调节居民收入差距；
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