１９９４年新增值税制实施以来， 它在公平税负，避免重复征税，简化计算办法，减少税企“分歧”等方面发挥了一定的作用，特别是在保证国家财政收入稳定、持续增长中起到了“中流砥柱”的作用。但其不足之处也日益明显化，特别是在当前实施西部大开发战略决策中它的不足更加突 Since the implementation of the new value added tax system in 1994, it has played a certain role in terms of fair tax burden, avoiding double taxation, simplifying calculation methods and reducing “disagreements” among taxpayers. In particular, since the implementation of the new value added tax system, it has played a certain role in ensuring a steady and sustained growth of state revenue To the “mainstay” role. However, its shortcomings are also increasingly obvious, especially in the current implementation of the strategic decision of the development of the western region in its more inadequate