规范现行增值税优惠的思考

My Consideration to Standard of AVT Preference

从整体上看，现行增值税增强了税收的统一性和严肃性，有利于企业的平等竞争。但随着各种优惠政策的出现，优惠面的不断扩大，虽然解决了一些突出问题，却使优惠结构趋于复杂，形成新的不公平，从而产生了税收优惠的负效应。应坚持税制改革的指导思想，逐步规范税收优惠，优惠政策要少而精，尽量取消减免税。

On the whole,the present added value tax has strengthened the unity and seriousness of tax .It favours the equal competition among the enterprises.With the preferential policies,a preferential scale is enlarging.Although some big problems were solved,the preferential structure becomes more complex,and a new unequality comes.So the reform of tax system should be insisted,tax preference should be further standarded and the preferential policies should be concise so as to keep added value tax scientific and serious.