对增值税推行的几点看法舟山商校茹国平实行以增值税为主体的流转税制度，是税制改革的一项重大措施。但由于时间较匆促和宣传得不够，致使增值税在实际的操作中存在着一些问题。笔者就此谈点自己的看法。－、小规模纳税人与一般纳税人的关系尚待理顺按照增值税暂行条例的... Some views on the implementation of value-added tax Zhoushan Business School Ru Guoping to implement value-added tax turnover tax system as a major tax reform is a major measure. However, due to lack of time in rush and propaganda, the VAT has some problems in actual operation. I talk about their own views. -, small-scale taxpayers and the relationship between the general taxpayer yet to be streamlined in accordance with the Provisional Regulations on Value Added Tax ...