这次工商税制改革是建国以来规模最大,范围最广泛、内容最深刻的一次税制改革,其中变动最大的是增值税。这种改革是积极的,是推进社会主义市场经济与国际市场接轨的重大措施。但由于改革实施方案出台较晚,且要自1994年1月1日起执行,准备工作不足,在理论和实践上遇到一些问题。笔者拟就改革后增值税的特点及对企业的影响,提出一点粗浅看法。 The reform of the industrial and commercial tax system was the largest, the broadest and the most profound tax reform since the founding of the People’s Republic of China. The biggest change was the VAT. This reform is positive and a major measure to promote the integration of the socialist market economy and the international market. However, due to the late implementation of the reform implementation plan and its implementation from January 1, 1994, the preparatory work is inadequate and some problems have been encountered in theory and in practice. I would like to reform the value-added tax features and impact on the business, put forward a little superficial view.