我国从１９９３年实行增值税以来，历时７年之久，纠正了以前在经营活动物资流通过程中重复纳税的现象，使税负趋于平衡。在税收政策方面，极大地促进了市场平等竞争的机制，调动了企业经营活动的积极性。大部分企业能够严格执行税收政策，遵纪守法，照章纳税。为国家创造了可 Since the introduction of value-added tax in 1993, our country has lasted for seven years and corrected the previous phenomenon of duplicating taxes in the circulation of materials for business activities so as to balance the tax burden. In terms of tax policies, the mechanism of equal market competition has been greatly promoted, arousing the enthusiasm of the business activities of enterprises. Most enterprises can strictly enforce the tax policy, abide by the law and pay taxes according to regulations. Created for the country