完善增值税的几个操作办法研究张伟我国税制改革实行三年多来，年平均增收９００多亿元，１９９６年增收１０５１亿元，其中增值税收入３０２３亿元，比上年增长１３．９％，占工商税收收入的４６．９％。增值税作为流转税的主体税种愈来愈显示出它的生命力。但是，新问题... Improve the value-added tax several operational methods Zhang Wei China’s tax reform implemented more than three years, the average annual increase of more than 900 billion yuan, an increase of 105.1 billion yuan in 1996, of which the value-added tax revenue 302.3 billion yuan, an increase of 13.9 over the previous year %, Accounting for 46.9% of industrial and commercial tax revenue. Value-added tax as the main tax turnover tax more and more shows its vitality. However, the new question ...