93年税制改革以来，增值税作为我国流转税的主要税种，以其自身具备的税基宽、消除重复征税、税收中性和内部制约机制等优越性在我国得到广泛的推广。实践证明：推行增值税以来，对于保障我国财政收人的稳定，克服一般间接税的重复征税，公平税负、促进竞争都起到了良好的效果 Since the 93 years of tax system reform, the value added tax, as the main type of turnover tax in our country, has been widely promoted in our country with its own advantages such as tax base width, elimination of double taxation, tax neutrality and internal control mechanism. Practice has proved that since the implementation of value-added tax, it has been effective in safeguarding the stability of China’s fiscal revenue, overcoming the repeated taxation, fair tax burden and promoting competition of the general indirect tax