对完善增值税制几个问题的思考雷涤发增值税是一个比较科学的税种，它的施行使我国的税制改革实现了新的飞跃，税收领域也出现了逐步向国际惯例接轨的趋势。然而从实施运转的情况来看，也出现了一些问题，其中有的问题还较为突出，它直接影响新税制的运行，本文试就存在的... Reflections on Perfecting the Value-added Tax System Lei Difa Value-added tax (VAT) is a relatively scientific tax which has brought about a new leap forward in our country’s tax reform. There has also been a trend in the area of ​​taxation that gradual convergence with international practice has taken place. However, from the implementation of the operation of the situation, there have been some problems, some of which are still more prominent problems, which directly affect the operation of the new tax system, this article tries to exist ...