1994年税制改革中增值税的设计存在一些问题,有的在执行过程中有所改进,需要进行进一步改革的内容包括以下三个方面。 1.扩大增值税的征收范围成为下一步税制改革的议题。增值税必需兼具征收范围广泛和税率统一的特点,如此,才能保证其税负公平、易于核查等诸项优点。理想的增 There are some problems with the design of VAT in the tax reform in 1994, some of them have been improved in the course of implementation, and the following three aspects need to be included in further reforms. 1. To expand the scope of the VAT levied on the issue of tax reform in the next step. Value-added tax must combine the characteristics of a wide range of tax collection and uniform tax rates, so as to ensure its tax benefits are fair and easy to verify. The ideal increase