根据中国国情完善增值税制度方联翩我国现行的增值税制度执行两年来取得了很大的成绩，但规范化的税制在运行中也受到减免税和偷骗税以及各种不规范的征收办法的侵蚀，初步观察，增值税推行中存在的问题，固然与税制本身需要进一步完善有关，但从问题产生的原因及其可能解... According to China’s national conditions and improve the value-added tax system, the current value-added tax system in our country has achieved great success in the past two years. However, the standardized tax system is also being eroded by tax relief and tax fraud and various non-standard collection methods during operation , Preliminary observations, problems existing in the implementation of VAT, of course, with the tax system itself needs to be further improved, but the causes of the problem and its possible solution ...