增值税改革是税制改革的重要内容,对中国的市场经济影响深刻。自1979年引入增值税种后,在之后的30年里,我国政府针对中国的政治背景、市场环境以及加入WTO后面对的全球市场的竞争,不断完善增值税的改革,使其适合我国的社 The VAT reform is an important part of the tax reform and has a profound impact on China’s market economy. After introducing value-added tax in 1979, in the following 30 years, our government constantly improved the VAT reform in response to China’s political background, market environment and competition in the global market after its accession to the WTO, making it suitable for China’s society