从税收征管中发现的问题看增值税改革

本文分析了增值税执行中的主要违规行为及原因,提出改革现行增值税制的建议:扩大增值税征收范围,改革现行税收优惠办法,改购进扣税法为销售扣税法;在税收征管上淡化增值税专用发票的作用。

A Research on VAT Reform in Light of the Problems Rising from Tax Collection and Administration

By analyzing the major offences and their main causes in VAT collection, the author puts forward some suggestions to change the present VAT system: enlarge the scope of VAT collection; reform the currently used preferential measures; substitute the tax deduction on sale for the tax deduction on purchase; make the collection and administration less depend on VAT invoices.