只有准确把握每一个税种的基本特征和运行规律,抓住其税源控管的关键,强化导致税收流失的管理薄弱环节,才能提高税收管理的效率。对于实行税款抵扣制度的增值税而言尤其如此。综观我国现行的增值税制度,不难发现它具有以下重要特征:第一,通过实行税款抵扣机制,实现交叉稽核;第二,增值税覆盖的范围有限,农业和交通运输、建筑安装、金融保险等行业尚未纳入增值税的课税范围;第三,我国实行的是 Only by accurately grasping the basic characteristics and operating rules of each tax type, grasping the key points of its tax source control and strengthening the management weak links that lead to tax losses can we improve the efficiency of tax administration. This is especially true for value-added tax which imposes a tax credit. Looking at the current VAT system in our country, it is not difficult to find that it has the following important features: First, it implements cross-checking through the implementation of the tax deduction mechanism; second, the scope of VAT coverage is limited; agriculture and transportation, construction and installation, Financial insurance and other industries have not yet included in the scope of taxable value-added tax; Third, our practice is