增值税的完善绝不能因噎废食天津市国家税务局科研所刘广仲党的十四届五中全会决议中将深化财税改革和加强税收征管作为解决我国会后一段时期国家财力严重不足，宏观调控能力减弱的途径，为我国税收事业的发展、改革、完善指明了方向。结合学习五中全会精神，我仅就增值税... The improvement of value-added tax must not be caused by the unpleasantness of food waste. In the resolution of the Fifth Plenary Session of the 14th Central Committee of the Party Committee of the State Inland Revenue Department of Tianjin Municipality, deepening fiscal and taxation reforms and strengthening tax collection and management will be a serious problem for our country in the period after the meeting, Way, for our tax revenue development, reform, perfect pointed out the direction. Combined with the spirit of the Fifth Plenary Session of the Study, I only value added tax ...