摘要:本文從研究增值稅內(nèi)涵入手，全面系統(tǒng)地闡述了增值稅的產(chǎn)生發(fā)展、設(shè)計(jì)原則、特征作用，并從我國(guó)增值稅制度的歷史沿革、現(xiàn)行增值稅的設(shè)計(jì)原則剖析了我國(guó)增值稅的現(xiàn)狀，較為客觀地評(píng)價(jià)了我國(guó)增值稅的作用，指出其存在的缺陷和不足。最后綜合國(guó)內(nèi)外學(xué)者以前的研究基礎(chǔ)，以及借鑒國(guó)際增值稅稅制研究的理論現(xiàn)狀和改革經(jīng)驗(yàn)，對(duì)當(dāng)期增值稅稅制中所存在的問(wèn)題的完善對(duì)策進(jìn)行實(shí)證研究。本文所提出的增值稅稅制改善方案，將更有利于在社會(huì)主義經(jīng)濟(jì)體制下發(fā)揮稅收的杠桿調(diào)節(jié)作用。

關(guān)鍵詞:增值稅，稅制，問(wèn)題，完善建議

Abstract:This study, starting with the connotation of value-added tax (VAT), made a systemic introduction of the historical development of VAT, design principles, characteristics and functions. In this study we documented the historical and legal development of VAT regimes and design principles of present VAT in china and from which we deeply analyzed the current situations of VAT and objectively commented on functions of VAT in china. Finally, the writer tries to integrate domestic scholars’ previous studies, draw on the theory and experiences of international tax system of VAT, and make empirical study on the current problems existing in the tax system of VAT system and the countermeasures. The reforming scheme will be more conducive to the socialist economic system and play a regulating role of taxation as a lever.

Key Words：Value-added tax, Tax system, Problems, Countermeasures

　　　對(duì)我國(guó)增值稅問(wèn)題的研究不僅是解決我國(guó)現(xiàn)行增值稅體系中所存在的問(wèn)題，進(jìn)一步規(guī)范我國(guó)增值稅制度，強(qiáng)化增值稅征管，充分發(fā)揮增值稅的優(yōu)勢(shì)，調(diào)整我國(guó)經(jīng)濟(jì)結(jié)構(gòu)，促進(jìn)經(jīng)濟(jì)發(fā)展才是研究該問(wèn)題的核心。目前我國(guó)經(jīng)濟(jì)發(fā)展需要加快腳步，加入WTO以后要求實(shí)現(xiàn)與國(guó)際接軌，企業(yè)發(fā)展要求提高競(jìng)爭(zhēng)力，這一切都要求我國(guó)盡快完善增值稅制度，規(guī)范增值稅體系。