谈增值税改革

On the Reformation of Valueadded Tax

文章从税型、纳税主体、征税范围、税率结构四方面介绍现行增值税的现状，说明我国现行增值税改革的必要性，并相应提出改革设想。

The paper shows us the Stares quo of current value-added tax in the four aspects of tax type, tax payer,scope of imposing and structure of tax rate, testifies the indispensibility on reforming China's current value-added tax and conceives the innovation accordingly.