我国增值税制存在的问题及完善对策

我国现行增值税制度的弊端日益明显：征税范围偏窄与增值税环环相扣、相互制约的要求矛盾;扣税范围不彻底与促进技术进步、优化经济结构的要求矛盾;扣税凭证不规范与保证税收及时足额入库的要求矛盾;税收减免优惠过多、过乱与增值税中性税收的要求矛盾;对纳税人实行差别管理与国民经济发展的要求矛盾。完善增值税制度,应逐步将营业税纳入增值税的征收范围,缩小增值税减免优惠范围,不断增加征收技术投入,提高征收人员素质,逐渐取消两类纳税人的划分办法,坚决推行税制改革。

Problems and Countermeasures of China＇ s Current VAT System

The drawbacks of the existing VAT is increasingly clear： the tax base remains narrow and value - added tax linkage, mutual constraints of the request, the scope of deductions not thorough and the promotion of technological progress, optimize the economic structure of the requirements of non - standard deduction certificate to ensure that the tax in full and on time and storage requirements, preferential tax breaks too chaotic with the requirements of value - added tax revenue neutral, the taxpayer differential management and the requirements of national economic development there are contradictions, but also have close contact. Sales tax should be gradually incorporated into the VAT tax, to narrow the scope of VAT exemption, the growing collection of technical input to improve the quality of personnel charge, perfect invoices management, the phasing out of the division of two categories of taxpayers, resolute implementation of VAT reform.