一个完善的增值税制应该符合三个原则：中性原则；便于管理和征收的原则；生产收入效应和弹性原则。这些原则在税制建设中体现为（１）征收范围的广泛性；（２）税率尽量简化；（３）减免税及零税率的使用范围控制。这些原则在增值税建设和发展过程中得到了充分的体现。也就是 A sound value-added tax system should meet three principles: the principle of neutrality; the principle of ease of management and collection; the principle of production income effect and flexibility. These principles are reflected in the tax system construction as: (1) the scope of expropriation is extensive; (2) the tax rate is simplified as much as possible; and (3) the exemption and zero tax rate are controlled by the scope of use. These principles have been fully demonstrated in the process of building and developing value-added tax. That is