增值税是有利于发展生产、有利稳定财政收入公平合理的优良税种。能否顺利推行,关键是要有一个与之相适应的科学的征收管理制度。我国增值税在实施中,所反映的问题主要是计税办法过于复杂,征税手续操作难度大。而增值税计算征收的手续能否具备可操作性,与它的征收范围大小和设计的税率多寡等重要因素直接相关,因此,要规范其征收管理,必须进一步完善增值税。世界上许多国家都实行了增值税,他们有着丰富的经验,可作为我们完善之借鉴。增值税是传统流转税的发展与进步。作为一个新的税种,1954年首先在法国创立。从法国增值税的产生到目前已近40年,约50个国家 The value added tax is an excellent tax that is beneficial to the development of production and conducive to the fair and reasonable stabilization of financial revenue. The key is to have a scientific and appropriate collection and management system that can be implemented smoothly. In the implementation of our country’s value-added tax, the problems reflected mainly are the complicated taxation methods and the difficulty in handling tax collection procedures. However, whether the formalities for calculating VAT levied can be implemented is directly related to the important factors such as the scope of tax levied on it and the tax rate designed. Therefore, to regulate its levying and management, VAT must be further perfected. Many countries in the world have implemented value-added tax. They have a wealth of experience that can be used as a reference for our improvement. Value-added tax is the development and progress of the traditional turnover tax. As a new tax, it was first established in France in 1954. The production of value added tax from France has been nearly 40 years to date, about 50 countries