科学、规范、高效的税务管理，对于税收制度的实施，确保国家依法及时足额地取得税收收入，是至关重要的，对于收入超过工商税收收入总额50%以上的主体税种增值税而言，更是如此。由于增值税的运行机制有其自身的特点，而我国实行规范化的增值税制度的时间并不太长，加之又有自 Scientific, standardized and efficient tax administration is crucial for the implementation of the tax system and ensuring that the state obtains timely and fully the tax revenue in accordance with the law. For value-added tax on the principal tax whose income exceeds 50% of the total industrial and commercial tax revenue, Even more so. As the operating mechanism of value-added tax has its own characteristics, and our country to implement a standardized VAT system is not too long time, combined with another