摘要
通过对1994年实施新税制以来增值税在我国的实际运作情况和税收管理现状的分析，提出增值税亟待完善的一些问题，并结合税务工作实际，从税收政策和征收管理两方面提出了强化增值税管理、堵塞税收漏洞的具体措施。
On the basis of the analyses of the practical running of value - added tax and the taxation management since the adoption of the new system in 1994, this paper raises some problems badly needing to be solved, and puts forward concrete measuresto shengthen value - added tax management as well as blocking up the loopholes in taxa tion.
出处
《郑州工业大学学报（社会科学版）》
2000年第1期70-72,共3页
Journal of Zhengzhou University of Technology(Social Science)
关键词
增值税
税收管理
问题
措施
value-added tax
tax management
problems
concrete measures
