我国自从1994年税制改革中,全面推广增值税以来,增值税以它其特有的优点,对于促进我国经济的持续发展和财政收入的稳定及时取得,发挥了巨大的作用。与此同时,在增值税实施过程中,也暴露出了不少问题,一些企业利用我国增值税法规不健全和增值税征管稽核不严密以及税务部门和纳税 Since the VAT reform in 1994 was comprehensively promoted in our country, the value added tax has played an enormous role in promoting the sustained development of our economy and in the stable and timely financial revenue, since it has its unique advantages. In the meantime, during the process of implementing value-added tax, many problems have also been exposed. Some enterprises make use of the imperfect value-added tax laws and regulations in our country and the improper auditing of value-added tax collection and administration as well as tax departments and tax payment