目前,我国税制改革已取得了突破性的进展,工商税制的改革,关键在于实行新的流转税制度,对工业生产领域、批发、零售及进口商品普遍征收增值税。增值税是当今世界不少国家实行的一个流转环节的主要税种。它是对销售收入中的增值额为课征对象的一种税。一、增值税改革的特点及内容增值税改革的特点集中体现在以下两方面:一是新的增值税是一种价外税,即价外征收;二是采用统一的增值税专用发票。其具体内容表现在:第一,新的增值税扩大了征收范围新的增值税是在原有的产品税、增值税和营业税的基础上转换而来的,它比原来的产、增、营三种税的 At present, the tax system reform in our country has made breakthrough progress. The key to reforming the industrial and commercial tax system lies in introducing a new turnover tax system and generally imposing VAT on industrial production, wholesale, retail and import of goods. Value-added tax is the main tax type of a circulation link practiced by many countries in the world today. It is a tax levied on the value added in sales revenue. First, the characteristics of VAT reform and content The characteristics of VAT reform focus on the following two aspects: First, the new value-added tax is a price-added tax, that is, the price charged; the second is the use of a unified special VAT invoice. Its specific contents are as follows: First, the new value-added tax has expanded the scope of levying. The new value-added tax is converted from the original product tax, value-added tax and business tax. It is higher than the original production, Kind of tax