分类管理：完善增值税征管的有益探索陈光平巫奕龙据调查，新税制实施以来，全国工商税收年均增长达２５％以上，然而，增值税收入的增幅却呈逐年下降趋势。应纳增值税额下降问题，给执法造成一定的误导。近年来，税务部门为保证完成逐年增长的税收计划，许多地方相继采取... Taxonomy management: a useful exploration to improve the collection and management of VAT Chen Guangping According to the survey, since the implementation of the new tax system, the annual industrial and commercial tax revenue has risen by more than 25% annually. However, the growth rate of VAT revenue has been declining year by year. The problem of declining value added tax should be misleading to law enforcement. In recent years, the tax department to ensure the completion of annual tax plan, many places have been taken ...