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如何使增值税能够发挥其作为我国三大税种之一能的重要角色,而在我国目前税制运行中起到所应有的作用,是我们目前面临的重要难题和必须解决的问题。文章主要是从减轻纳税人负担和保护增值税纳税完整性的角度以增值税扩围的内涵式扩围和外延式扩围两个视野相结合去分析增值税扩围的实际价值以及遇到的一些问题进行必要的阐述,并最后提出自己的建议,以期寻求增值税扩围的合理路径。
How to enable VAT to play an important role as one of the three major tax types in our country and play a due role in the current tax system operation in our country is an important and current issue we must face and must be solved. The article is mainly from the perspective of alleviating the burden of taxpayers and protecting the integrity of value-added tax, combining the two fields of vision of extension of value-added tax and extension of extension of value-added tax to analyze the actual value of value added tax expansion and the Some of the issues necessary to elaborate, and finally put forward their own proposals, in the hope of seeking a reasonable way to expand the scope of value added tax.