三、对进一步完善和改进增值税制的几点建议1、适当放宽增值税进项抵扣范围,适度减轻企业税负。①对于外购生产性货物已征税款抵扣不足问题,目前税务部门已采取了一些措施,一是对年销售收入在规定标准以下但能正确核算销项、进项和应交税金的工业企业及批发企业,允许使用增值税专用发票;二是税务部门可代小规模纳税人开增值税专 Third, to further improve and improve the value-added tax system, a few suggestions 1, appropriately deductible VAT deductible range, moderate corporate tax burden relief. (1) For the problem of insufficient tax deduction for the purchased goods, the tax department has taken some measures at present. The first is that the industrial enterprises whose annual sales revenue is below the prescribed standard but who can correctly calculate the sales revenue, income and tax payable And wholesale enterprises, allowing the use of value-added tax special invoices; the second is the tax department on behalf of small-scale taxpayers VAT