中国增值税、消费税的现状、改革与发展

增值税是穷人税，不能体现富人的纳税责任。从增值税中分离出消费税，让穷者少交税，富者多交税，改变中国税收承担人结构，缩小贫富差距。国家财政应逐步增加消费税收入；允许第三产业服务抵扣增值额，完善增值税，规范企业行为；减少增值税收入，减少穷人负担，为实现社会共同富裕创造条件。

The Current State and Development of the National VAT and Consumption Tax

VAT(value-added tax) is the poor's tax,which cannot reflect the rich's tax liability.The consumption tax separated from VAT,should make the poor pay less tax than the rich,which changes our national tax structure and narrows the gap between the rich and poor.The national finance should increase the consumption tax gradually,allow the value of the third industrial service be deducted from the value added,perfect VAT and standardize enterprises'behaviors.Reducing the income of VAT and reducing the poor's burd...