檢視小规模纳税人的原始碼

[[File:小规模纳税人.jpg|缩略图|[https://image.baidu.com/search/detail?ct=503316480&z=0&ipn=d&word=%E5%B0%8F%E8%A7%84%E6%A8%A1%E7%BA%B3%E7%A8%8E%E4%BA%BA&step_word=&hs=0&pn=9&spn=0&di=101860&pi=0&rn=1&tn=baiduimagedetail&is=0%2C0&istype=2&ie=utf-8&oe=utf-8&in=&cl=2&lm=-1&st=-1&cs=724739008%2C2086466749&os=880288803%2C4101862611&simid=3380878832%2C192477044&adpicid=0&lpn=0&ln=1881&fr=&fmq=1618893747831_R&fm=result&ic=&s=undefined&hd=&latest=&copyright=&se=&sme=&tab=0&width=&height=&face=undefined&ist=&jit=&cg=&bdtype=0&oriquery=&objurl=https%3A%2F%2Fgimg2.baidu.com%2Fimage_search%2Fsrc%3Dhttp%3A%2F%2F5b0988e595225.cdn.sohucs.com%2Fimages%2F20190726%2F1414f5a181d84648918fddbbe11471c6.jpeg%26refer%3Dhttp%3A%2F%2F5b0988e595225.cdn.sohucs.com%26app%3D2002%26size%3Df9999%2C10000%26q%3Da80%26n%3D0%26g%3D0n%26fmt%3Djpeg%3Fsec%3D1621485792%26t%3Dd55c08bb8da37cbf2a31e8e907275b2a&fromurl=ippr_z2C%24qAzdH3FAzdH3Fooo_z%26e3Bf5i7_z%26e3Bv54AzdH3FwAzdH3Fndl9lald0_8daaba00l&gsm=a&rpstart=0&rpnum=0&islist=&querylist=&force=undefined 原图链接][https://www.sohu.com/a/329490927_120080779 来自搜狐]]]
'''小规模纳税人'''是指年销售额在规定标准以下，并且会计核算不健全，不能按规定报送有关税务资料的增值税纳税人。
所称会计核算不健全是指不能正确核算增值税的销项税额、进项税额和应纳税额。
2021年3月5日，国务院总理李克强在《[[2021年国务院政府工作报告]]》中说，将小规模纳税人增值税起征点从月销售额10万元提高到15万元