增值税在我国试行以来,初步显示了它的积极作用,但各方面也从不同角度提出了一些问题。现就以下几个认识问题,谈一些看法。一、在产值重复计算的情况下,重复征税是不是不可避免要回答这个问题,必须弄清两个问题:第一,产值的重复计算与重复征税是否存在必然联系;第二,在产值重复计算的情况下,是否有可能排除重复征税。目前我国在产值计算上确实存在着重复计算的问 Since the trial of value added tax in our country, it has initially shown its positive role, but various aspects have raised some problems from different angles. Now on the understanding of the following questions, to talk about some views. First, in the case of repeated calculation of output value, is it not inevitable to double the tax to answer this question, we must find out two issues: First, the double counting of output value and the existence of a double taxation; Second, the output value In the case of double counting, is it possible to rule out double taxation? At present, there is indeed a problem of double counting in the calculation of output value in our country