棉花增值税的征收办法亟待改进崔光明，李临宏，张元忠增值说的实施，对加快税制改革、优化说制结构、均衡税负水平有着重要的意义，但同时也给棉花经营企业带来了一系列问题，使棉花经营遇到了新的困难。主要表现在：一、企业税负水平明显提高，尤其是基层棉花收购站（以... The solution to the collection of cotton value-added tax needs to be improved Cui Guangming, Li Linhong, Zhang Yuanzhong value-added implementation of the tax reform to speed up the optimization of the system structure, a balanced tax burden of great significance, but also to the cotton business has brought a Series of problems, so that cotton business has encountered new difficulties. Mainly manifested in: First, significantly increased the tax burden on enterprises, especially the grass-roots cotton takeover stations (...