三、发展了的增值税 党的十四大提出,我国经济体制改革的目标是建立社会主义市场经济体制。为了适应这一要求,要进行财政、税收、物价等一系列的改革工作,以满足培育和发展市场经济的需要。近几年来,税务部门作了大量工作,加快了税制改革的步伐,1994年1月推出了新的税收制度。这次税制改革的重点之一是改进流转税的征收结构。在总结十多年经验的基础上,根据市场经济的要求,制定了新的增值税法规,度与试行初期阶段相比有以下重大改进。 Third, the development of value-added tax The 14th CPC National Congress proposed that the goal of China’s economic structural reform is to establish a socialist market economic system. In order to meet this requirement, we must carry out a series of reforms in finance, taxation and prices to meet the needs of nurturing and developing a market economy. In recent years, the tax department has done a great deal of work to speed up the pace of tax reform. In January 1994, a new tax system was introduced. One of the focuses of this tax reform is to improve the collection structure of turnover tax. On the basis of summing up more than a decade of experience, according to the requirements of the market economy, new regulations on VAT have been formulated, with the following significant improvements compared with the initial stage of the pilot project.