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增值税改革是我国94年税制改革的一项重要内容，其结果如何，将对同期进行的财政管理体制改革产生直接影响。故本文拟就国外增值税改革的成功经验进行分析总结，为完善我国增值税提供理论与实践的参考。一、增值税改革的国际比较目前，世界上已有八十多个国家和地区实行了增值?
The VAT reform is an important part of China’s 94-year tax reform. The result of this will have a direct impact on the reform of the fiscal management system over the same period. Therefore, this article intends to analyze and summarize the successful experience of the VAT reform in foreign countries and provide a reference for the theory and practice of improving China’s VAT. I. International Comparison of VAT Reform At present, more than 80 countries and regions in the world have added value.