本文认为,我国1994年工商税制改革全面推行增值税以来,取得了很大成绩,但也存在不容忽视的问题。其中之一就是增值税两类纳税人的界定不科学,税收负担不公平,征收管理不严密。对此,作者在深入调查研究的基础上,分析了两类纳税人的管理现状及存在的问题,并提出了相应的政策建议。 This paper argues that great achievements have been made since China introduced the full implementation of the VAT on the industrial and commercial tax reform in 1994, but there are also problems that can not be ignored. One of them is that the definition of taxpayers of value added tax is unscientific, the tax burden is unfair, and the collection and management are not rigorous. In this regard, on the basis of in-depth investigation and study, the author analyzes the status quo and existing problems of the two types of taxpayers and puts forward corresponding policy suggestions.