对我国增值税若干问题的思考

增值税是许多国家广泛采用的一个国际性税种，我国现行的增值税制度运行几年来发挥了其应有的作用，但仍然存在一些不尽完善的地方，必须加以改进和完善。本文试图从我国增值税税制设计原则、要求和现行增值税税收的特点几个方面分析我国现行增值税存在的问题，提出改革和完善我国增值税税制的基本思路。

Reflections About the Problems of Our Increased Value Tax

Increased value tax is a kind of international tax which is widely used by many countries. Our current increased value tax system has played a part in our country since it was implemented, but there're still some problems, and theres great room to be improved. Therefore,we must find the solution and get the improvement. From the principle, requirement and characteristic of increased value tax, the article analyzes the existing problems in the tax and puts forward the basic thought of reforming and improving the increased value tax system.