关于增值税改革实践的辩证思考肖绪湖作为我国综合改革重要内容的税制改革已经全方位地付诸实施，这次税制改革既是调控政策的调整，又是利益格局的改变；既是征管办法的改进，又是征管权限的变更。这一改革，必然涉及社会经济的各个方面，影响整个经济生活。增值税作为这... Dialectical thinking on the practice of VAT reform Xiao Xu Lake as an important part of China’s comprehensive reform of the tax reform has been put into operation in all aspects of this tax reform is not only the adjustment of regulatory policies but also the changes in the pattern of interests; Is the change of collection authority. This reform necessarily involves all aspects of social economy and affects the entire economic life. VAT as this ...