税制改革讲座（四）增值税改革的原则与特点贾凤昌七十年代末，为了适应工业改组，推行专业化协作生产，需要解决流转税的重复课税问题，我国开征了增值税。初期的增值税是在计划经济价格和复杂的工商税基础上产生的。在这种情况下，增值税的起步是艰难的，试行的期间是漫... Lectures on Tax System Reform (IV) Principles and Features of VAT Reform Jia Fengchang In the late 1970s, in order to adapt to industrial restructuring and promote specialized collaborative production, it was necessary to solve the double taxation of turnover tax and China introduced value-added tax. The initial value added tax was generated on the basis of planned economy prices and complex industrial and commercial taxes. Under such circumstances, the VAT start-up is difficult, and the trial period is diffuse ...