从西方增值税的产生与发展谈我国增值税制的进一步完善

On Further Improvement of VAT System in China

生产型增值税制已不适应我国市场经济的发展，尤其制约了企业投资和技术更新的增长；现行生产型增值税制作用的行业范围不全面，影响了三产业的平衡增长；税率结构的不合理导致不同纳税主体的苦乐不均；税收征管方式的落后致使国家财政收人大量流失。本文从税制类型、行业范围、税率结构以及税收管理等方面全面阐述我国现行增值税制度存在的问题，并提出了自己的观点。

The present production style VAT system in China does not accord with the development of marketeconomy, instead, it restricts the increase in investments, technological innovation and three industries. Theirrational structure of tax rate results in uneven burdens on different tax-payers. The poor tax management leadsto a big loss of state revenue. ms paper dwells on the present problems of VAT system in China and offers so-lutions from four aspects: VAT system modes, acting departments, tax rate structure and tax management-