新的增值税制度经过三年多的磨合运行已取得了很大的成功。成功的主要标志不仅在于它作为工商税收的主税种，这几年在收入上有较大幅度的增长，而且它适应社会主义市场经济机制的要求，有力地推动了产业结构的调整和企业经济的兼并联合，走集约化、规模化经营的道路。实践... The new VAT system has achieved great success after more than three years of operation. The main symbol of success is not only that it is the main type of tax for industrial and commercial taxes, but also has a relatively large increase in income over the past few years. Moreover, it has adapted to the requirements of the socialist market economic mechanism and effectively promoted the readjustment of the industrial structure and the economic Merger and acquisition, take intensive, large-scale management of the road. practice...