警惕税制改革复归──从企业税负谈增值税的中性作用余可新的增值税制度实行一年多来，总体效果是好的。全国范围内宏观税收负担同改革前的企业税负水平基本一致。企业微观税负则有升有降。据对全国２８２种工业品的初步测算结果显示，有７３种增加了负担，占全部品种的２... Be wary of reinstating the tax reform ─ ─ a neutral role of VAT from the tax burden of enterprises Yu Kexin new value-added tax system implemented more than a year, the overall effect is good. The macro tax burden nationwide is basically the same as that of the pre-reform enterprise tax burden. The micro tax burden of enterprises has increased or decreased. According to preliminary estimates of 282 kinds of industrial products in the country, 73 kinds have increased the burden, accounting for 2% of all varieties.