完善生产型增值税

Improvement of Increment Tax of Productive Model

1994年我国进行了以增值税为核心的税制改革 ,新税制运行几年来逐步达到了设计目标 ,但改进与完善新税制的建议也从未间断。目前我国对增值税是在现有基础上完善 ,而不是转型。

Taxation system reform which was centered in increment tax has been successful since 1994.Currently the reform based on new situation has been improvement of increment tax,not a change.