强化增值税管理是完善增值税制的关键□宋锡辉１９９４年实行新税制，至今已３年半了。实施的情况表明，它的方向是正确的，适应了我国发展社会主义市场经济的需要，同世界通行税制接轨，保证了国家财政收入，增强了税收的宏观调控功能。但是，随着新税制的全面贯彻以及经... Reinforcing VAT management is the key to improving the VAT system. Song Xihui implemented the new tax system in 1994 and has been 3 and a half years. The implementation shows that its orientation is correct and it has adapted to the needs of developing the socialist market economy in our country and is in line with the prevailing tax system in the world and has ensured the state revenue and enhanced the macro-control function of taxation. However, with the new tax system fully implemented and ...