我国现行增值税存在的主要问题

Briefly Analysis Question of Appreciation Tax In Our Country

增值税作为我国最大的税种,占税收收入的60%左右,在财政收中起着举足轻重的作用,但是,我国现行增值税,无论是在税制上,还是在征收管理方面,尚存在诸多的问题和弊端。本文就上面的问题谈谈自已的看法。

As the largest categories of taxes in our country, appreciation tax accounts for 60 percent or so. And days a decisive role in revenue, but about current appreciation tax in our country lots of questions and evils exist, no matter taxation, still collection administration. This article discuss the auther＇s point about above questiones.