本文从分析我国增值税产生的历史着手,分析我国增值税不可避免带有的缺陷,主要有以下几点:1、现行增值税并没有完全解决重复征税问题;2、现行增值税不利于调整和优化经济结构;3、从技术角度看,现行增值税限制高新技术产业的发展;4、从对外开放的角度看,现行增值税不利于我国进出口贸易的发展;5、影响了我国的财政收入,并导致了国税和地税的矛盾;6、增加了征管成本。 This article analyzes the history of China’s VAT production, analysis of China’s VAT inevitable with defects, mainly in the following points: 1, the current value-added tax does not completely solve the problem of double taxation; 2, the current value-added tax is not conducive to adjustment And optimize the economic structure; 3, from the technical point of view, the current value-added tax to limit the development of high-tech industries; 4, from the point of view of opening up, the current value-added tax is not conducive to the development of China’s import and export trade; 5, Income, and led to the conflict between state tax and local tax; 6, an increase of cost of collection.