2004年10月中旬,在辽宁省沈阳市国家税务局落实振兴东北老工业基地税收优惠政策启动仪式上,70户企业当场办理了增值税退税手续,成为第一批获得增值税转型改革的受益者。这也标志着增值税改革在东北的试点全面进入实施阶段。在我国现行23个税种中,增值税作为第一大税种,其收入占 In mid-October 2004, at the launching ceremony of the State Taxation Bureau of Shenyang in Liaoning Province on the implementation of preferential tax policies for rejuvenating northeast old industrial bases, 70 enterprises completed the VAT refund formalities on the spot and became the first beneficiaries of VAT reform . This also marks the pilot phase of the reform of value-added tax reform in the northeast in full swing. In our country’s current 23 kinds of taxes, value-added tax as the largest tax, its revenue