增值税在我国历经三十余年的实践,主要税制已经日臻完善,但是增值税起征点调整过程中,起征点金额的确定依据却缺乏相应的理论研究,更没有明确的法律规范予以约束。本文从理论上提出,增值税起征点的调整应主要以增值税小规模纳税人月最低销售收入为主要依据建立动态调整机制。 The value-added tax has been practiced for more than 30 years in our country. The main tax system has been perfected. However, in the process of adjusting the threshold of the value-added tax, the basis for determining the amount of the threshold is lack of corresponding theoretical research, and there is no clear legal norms to be bound . In this paper, we propose in theory that the adjustment of the VAT threshold should mainly be based on the monthly minimum sales income of small-scale VAT taxpayers as the main basis to establish a dynamic adjustment mechanism.