比较与借鉴对劳务征收增值税的思考□周开君编者按：在中国是否应将增值税的征税范围延伸到劳务领域？对于这个问题，理论界和实务界颇有争议。据我们观察，目前主张对劳务征收增值税观点的人多在理论界，而反对这种观点的人更多的在实务界。前者多言诸于文，而后者则多... Comparison and reference  on the collection of value-added tax services □ Zhou Kaijun Editor’s Note: Should China’s VAT tax levy extended to the field of labor? For this issue, theorists and practitioners are quite controversial. According to our observation, most people who advocate the view of value-added tax on labor services are mostly in the realm of theory, while those who oppose this view are more in the realm of practice. The former more than words, while the latter is more ...