现行增值税优惠政策存在的问题及建议胡代英，刘东１９９４年出台的税制改革、分税制改革以及国有企业利润分配制度的改革，是十四届三中全会以后我国经济体制改革中的一项关键性的改革。新税制运行两年多来的实践证明，新税制运行良好，取得了举世瞩目的成绩。但是，任何... Existing Issues and Suggestions on Current Value-added Tax Preferential Policies Hu Daiying, Liu Dong The reform of the tax system, tax-sharing system and the profit distribution system of state-owned enterprises introduced in 1994 are a key issue in the reform of China’s economic system after the Third Plenary Session of the 14th Central Committee Reform. The practice of the new tax system for more than two years has proved that the new tax system has operated well and has achieved world-wide prominence. But any ...