现代型增值税的特点及对我国增值税制改革的建议

Features of a Modern VAT and Some Suggestions for VAT Reform in China

本文总结了现代型增值税税制的八个特点,并结合我国现行增值税制度中存在的一些明显缺陷,提出了对我国增值税制度进行全面改革的建议。

This paper summarizes eight features of Modern VAT.Furthermore,with some obvious defects of current VAT system,it puts forwards some suggestions concerning the overall reform of Chinese VAT system.