浅议增值税的改革历程与发展方向

On the Reform Process and Development Direction of Value-added Tax

文章通过介绍增值税改革的历程,分析营业税改增值税的必要性及相关税制要素的变化,并指出增值税在未来改革中可能的发展趋势或优化方向,使得税收制度的改革更加适应经济发展趋势,促进国民经济的发展。

By introducing the process of value-added tax reform,this paper analyzes the necessity of the business tax reform to the value-added tax and the changes of related tax elements,and points out the possible development trend or optimization direction of value-added tax in the future reform,so that the reform of the tax system can adapt to the economic development trend and promote the development of the national economy.