增值税虽是我国第一大税种,但由于开征较晚,制度本身存在的问题较多,立法层级低下,框架结构散杂,内容涵盖不足,既不符合税收法定主义的原则,也满足不了税收精细化管理的需要。相比之下,欧盟增值税拥有世界上最严谨的法律框架,其完整、详尽的增值税立法经验无疑可供我国参考借鉴。本文重点分析了欧盟进口增值税的特点,较为详细地比较了中欧进口增值税的差异,并试图为完善本国进口增值税征收提供立法建议。 Although VAT is the largest tax in China, due to the late introduction, there are many problems in the system itself, the legislative level is low and the framework structure is mixed, covering less than the tax statutory principle and tax revenue Fine management needs. In contrast, the EU VAT has the most rigorous legal framework in the world, and its complete and exhaustive experience in VAT legislation is undoubtedly available to our country for reference. This article focuses on analyzing the characteristics of the EU’s VAT and compares the differences between the EU and China in VAT in detail and tries to provide legislative advice on how to improve the VAT on imports of EU.