新增值税制税负偏低编辑部：新增值税制克服了原税制计算繁琐，政策多变且弹性大，不易操作等方面的弊端。但是它尚有欠缺。较之于原税制，新增值税制有税负偏低之虞，不利于增加国家财政收入。建设现代化的社会主义国家必须有雄厚的财力作保证，尤其是在建立社会主义市场... The new tax system of low tax burden editorial department: the new value-added tax system to overcome the tedious calculation of the original tax system, the policy is volatile and flexible, not easy to operate and other aspects of the drawbacks. But it is still lacking. Compared with the original tax system, the new value-added tax has the risk of low tax burden, which is not conducive to increasing state revenue. The construction of a modern socialist country must have abundant financial resources as a guarantee, especially in establishing a socialist market.