在我国,既然存在着运用增值税的必要性和可能性,那么,如何结合我国的具体情况实行增值税,就成为一个急待研究解决的问题。应当看到,在我国实行增值税并不是简单的事情,而是对我国现行工商税制度的一项重大改革,涉及的问题很多,必须在大量调查研究的基础上, In our country, since there is a necessity and possibility of using value-added tax, how to implement value-added tax in light of the specific conditions of our country has become an issue that urgently needs to be studied and solved. It should be noted that the implementation of value-added tax in our country is not a simple matter but a major reform of the current system of industrial and commercial tax in our country. There are many problems involved. On the basis of a large number of investigations and studies,