我国增值税扩围问题分析.pdf

摘要 规模纳税人的引导和管理；改革“留抵”制度，根据扩围需要重新界定可抵扣 范围；改革起征点制度为免征额制度。推动建立完善、高效的增值税制度，充 分释放增值税对于促进产业分工深化等积极作用。 关键词：增值税；扩大征收范围；改革；建议 AbstraCt Abstract ofthetax In1 carriedouta refolrm system，to 994，China comprehensive value．added tax maintheVAT of tax，turnoversystem孙the scope tax，business taxationislimitedtothe of productiontangiblepersonal retailand and services oftaxationof field，Thescope processing，repairsreplacement businesstaxfor andtelecommunications transportation，post industry，the turnovertax is with constructionandotherindustries．The systemcompatible industry and levelandeconomic ourtimecollection level．However， management development ofthesocialistmarket twotaxeson tax 谢t11龇development economy，the parallel and the doesnot withthe offairness principle comply principles efficiency，increaSe tax 1evel．Businesstaxasthetaxbasein costofthetaxesleviedfor administration ofVAT withtheturnoverdoesnothave也echaracteristics fullinaccordance in actual ofthechainis thetax deductiondeductiblethe operation incomplete，and burdenincreaseswi