完善进出口税收的几点思考黄子正我国经济正在逐步与国际经济接轨，现在迫切需要我们适应国际经济的要求，迅速建立一个既保护国家利益，又能使投资者感到有信心的长期稳定的进出口税收政策。笔者结合实际工作，提出几点思路。一、增值税征管改革是关键走私活动为何猖獗？... Some Thoughts on Perfecting the Import and Export Tax Huang Zizheng China’s economy is gradually adapting to the international economy. Now we urgently need us to meet the requirements of the international economy and quickly establish a long-term, stable import and export that not only protects the national interest but also gives confidence to investors. tax policy. The author combined with the actual work, put forward some ideas. First, the reform of VAT collection and management is the key Why smuggling rampant? ...