随着税制改革和片管改革的不断深入，增值税这一主体税种在税收收入中发挥着愈来愈重要的作用，保证了中央和地方财政收入稳步增长，同时解决了重复征税的弊端，促进了经济平稳发展。本文就新税制实施后，对杭锦旗一部分增值税纳税人的纳税情况进行了调查，并就增值税运行中存 With the deepening of the tax reform and the reform of the reform of the tax administration system, the main tax type of value added tax is playing an increasingly important role in tax revenue, ensuring steady growth of fiscal revenues at the central and local levels and resolving the drawbacks of double taxation. Promote steady economic development. After the implementation of the new tax system, this paper investigated the tax payment status of some taxpayers in Hangjinqi,