建立完整统一的增值税制势在必行

Setting up Integrated and Unifed Value Added System is Imperative

增值税管辖权的动摇、税款抵扣产生的矛盾及增值税纳税人与营业税纳税人的税负差异破坏了该税的完整性；税收负担问题、生产经营问题及征管上的困难打破了增值税的统一性。建议通过解决劳务课税及对待小规模纳税人的政策等问题建立起完整统一的增值税制。

Abstract Integrated added-value tax is Broken by the unstable jurisdiction of added-value tax,con tradictory of tax credit and nagative difference between taxpayers of added-value tax and busi ness tax. And the unified added-value tax is broken by the problems on tax burden, production operation, collection and management. So the problems mentioned above should be solved by us ing service tax and the principles to the taxpayers to set up integrated and unified value added System.