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我国新一轮税制改革即将启动。在调研、论证增值税转型之时,10年来实施的增值税税制改革,实在有太多的经验与事件值得我们总结和回顾。在这场“建国以来规模最大的税制改革”中,有许多犯罪分子不堪金钱诱惑,走上不归路。一份增值税专用发票上记载的死刑档案,令人触目惊心。 1994年,增值税专用发票带着油墨的清香“面市”了。对这份出台略显匆忙、甚至带有一定风险的发票,一位早已退居二线的老税人说过这样一句话:这张发票出台前,我们想到了社会上可能会有不法分
China’s new round of tax reform is about to start. While investigating and demonstrating the transformation of value-added tax, the reform of the value-added tax system implemented over the past 10 years has too many experiences and events worthy of our summary and review. In this “reform of the largest tax system since the founding of the People’s Republic,” many criminals are embarrassed by money and embarked on a path of no return. A death penalty file on the VAT invoice is shocking. In 1994, the special VAT invoice with ink fragrance “market ”. To this issued a hurried hurry, even with a certain risk invoices, a veteran taxpayer who has already retreated to the second line has said such a sentence: before the introduction of this invoice, we think of society may have unscrupulous