’94中国税制改革是建国以来规模最大、范围最广、内容最深刻、影响力最强的一次税制改革。其中，增值税的改革是其重要内容之一，从近两年的实践看，成效明显。但也应该承认，增值税尚有诸多不足之处。发现并研究这些问题，寻求解决问题的造径，对于完善增值税制，推动经济发? ’94 China’s tax reform is a tax reform that has the largest scale, the broadest scope, the deepest content, and the strongest influence since the founding of the People’s Republic. Among them, the reform of value-added tax is one of the important contents. From the practice of the past two years, the effect is obvious. However, it should also be acknowledged that there are still many deficiencies in value-added tax. Discovering and studying these problems and finding ways to solve the problems is of great significance to the improvement of the value-added tax system and the promotion of economic development.