增值税是我国当前的第一大税种,其征税范围包括所有货物(有形动产)的销售及加工、修理修配劳务,税收收入占全部税收收入总额的40%以上,多年来对我国经济的快速发展和政府职能的实现发挥着重要的作用。但随着市场经济的不断发展和税收制度不断完善的客观要求,现有的某些规定和计税方法也表现出许多缺陷,有待进一步改革和完善。 Value-added tax (VAT) is currently the largest tax in our country. Its scope of taxation covers the sales and processing of all goods (tangible personal property), repairs and repairs, and repairs and repairs. Tax revenue accounts for over 40% of the total tax revenue. For many years, Development and the realization of government functions play an important role. However, with the continuous development of the market economy and the continuous improvement of the tax system, some of the existing provisions and taxation methods have shown many shortcomings and need further reforms and improvements.