对现行增值税优惠政策的分析与建议龚广虎税收优惠对纳税人来说是个最敏感的问题。新税制实施后，增值税成了工商税收中的关键税种，它维系着税制改革的成败，因此，对其税收优惠政策的研究显得尤为重要。一、现行增值税优惠政策的表现形式税收优惠是个广义的概念，其外延... Analysis and Suggestions on Current Preferential Value-added Tax Gong Guanghu Tax incentives are the most sensitive issue for taxpayers. After the implementation of the new tax system, value added tax has become the key tax in industrial and commercial taxation. It maintains the success or failure of the tax system reform. Therefore, it is particularly important to study the tax preferential policies. First, the current form of value-added tax incentives Tax incentives is a broad concept, its extension ...