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根据公平与效率相结合的原则，对当前增值税提出具体改革设想，对增值税的纳税义务人、征收范围、税率等方面进行合理、科学的设计。
According to the principle of combining fairness with efficiency, we propose a concrete reform plan for the current value-added tax, and make reasonable and scientific designs on the taxpayers, scopes and tax rates for value-added tax.