关于增值税的几个问题熊蕴为了建立起一套适应市场经济发展要求的税收制度，今年国家在税制改革方面迈出了重大步伐，连续出台了增值税、消费税、营业税、企业所得税、土地增值税和资源税等六个税制条例。这些新税制的出台，对统一税法、简化税制、公平税负、理顺分配关系... Several Issues Regarding Value Added Tax Xiong Yun In order to establish a tax system that meets the requirements of the market economy, this year China has made significant strides in the reform of the taxation system. It has successively introduced the following policies: value added tax, consumption tax, business tax, enterprise income tax, land appreciation Tax and resource tax and other six tax regulations. The introduction of these new tax systems unifies the tax law, simplifies the tax system, and equitably taxes the tax burden and rationalizes the distribution ...