随着社会经济的不断发展,增值税逐渐暴露出诸多问题及弊端,如征税范围窄、未体现中性原则、抵扣制的机制滞后等。对此,笔者提出扩大征税范围、公平税负、加强管理、优化纳税环境等改革思路,对增值税改革做了有益的探讨。 With the continuous development of social economy, value-added tax has gradually exposed many problems and drawbacks, such as narrow tax collection scope, failure to embody the principle of neutrality, and lag of the mechanism of deductible system. In this regard, I propose to expand the scope of taxation, fair tax burden, strengthen management, optimize the tax environment and other reform ideas, and value-added tax reform made a useful discussion.