对完善我国增值税制的思考

增值税是目前我国流转税的主体税种，在增加财政收入、调节经济等方面发挥了重要作用，但也暴露出不少问题。主要有生产型增值税本身的缺陷，也有征税范围过窄带来的弊端，制约了增值税优点的发挥，因此应从几方面入手，对现行增值税进行改革，进一步完善增值税税制，使其更好地为社会主义市场经济服务。

The Thoughts on Perfecting the Value Added Tax System of Our Country

Value added tax is now the main turnover tax in China. It plays an important role in increasing fi-nancial revenue and regulating economy. It, however, has many problems such as the defects of produc-tion-type value added tax and the abuses of the too narrow scope of tax collection that restrict the strong points of value added tax. So, we should reform and perfect the present value added. tax system from several sides to make it serve socialist market economy better.