进一步完善增值税制的构想□田章焕１９９４年进行的税制改革是建国以来规模最大、范围最广、内容最深刻的一次整体性和结构性的税制改革。增值税的全面推行，是这次税制改革的核心，它运行的好坏，直接关系到税制改革的成败。从两年来增值税运行的情况看，增值税改革的方... The idea of ​​further improving the value-added tax system □ Tian Zhanghuan The tax reform carried out in 1994 was the most comprehensive and structured tax reform since the founding of the People’s Republic of China with the largest scale, the broadest scope and the most profound contents. The full implementation of the value added tax is the core of this tax reform. The quality of its operation is directly related to the success or failure of the tax reform. From the situation of two years of VAT operation, VAT reform ...