我国新税制改革，参照国际通行的作法，建立了一个以规范化增值税为核心的与消费税、营业税、关税互相协调配套的流转税制。税收收入的绝大部分来自于流转税中的增值税。三年多的实践表明，增值税在实施过程中暴露出明显的问题，归纳起来主要有：（一）一般纳税人从小规模纳税 The reform of the new tax system in our country has established a circulation tax system that is coordinated with consumption tax, business tax and tariff with the standardized VAT as the core with reference to the international practice. The vast majority of tax revenue comes from the VAT on turnover tax. More than three years of practice show that the VAT revealed obvious problems in the implementation process, and summarized them mainly as follows: (1) Generally, taxpayers pay taxes on a small scale