增值税扩大征收范围问题的思考□姚稼强崔光营税收教科书中，将课税对象、纳税人、税率等作为税制的基本要素。征收范围往往很少论述。其实，征收范围的确定，决定着每个税种课税制度的规范与完善程度，对增值税来说更是如此。增值税的突出优点除了税不重征，就是它有一个... Value-added tax to expand the scope of the issue of imposition □ Yao Jiaqiang Cui Guangying tax textbooks, the tax object, taxpayers, tax rates and other basic elements of the tax system. The scope of expropriation is often seldom discussed. In fact, the determination of the scope of collection determines the standardization and perfection of the taxation system for each tax, which is even more so for value-added tax. Prominent advantages of value added tax in addition to the tax does not impose, that is, it has a ...