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1994年，我国进行了全面的税制改革，新税制运行五年多以来，税务部门工作实践和税务理论界的理论论证，都证实了我国的增值税是不完整、不系统的增值税。其主要之一是我国的增值税链条断层较多，导致税收管理上的困难极大，税收收入流失严重。据此，最近国家税务总局通知各地
In 1994, our country carried out a comprehensive tax reform. Since the new tax system was put into operation for more than five years, the tax department’s practice and theory of tax theory have all proved that our value-added tax is an incomplete and unsystematic value-added tax. One of the major problems is that there are many faults in the chain of value-added tax in our country, resulting in great difficulties in tax administration and serious loss of tax revenue. Accordingly, the State Administration of Taxation recently notified all over