增值税作为一种间接税，自１９８３年在我国实施以来，在国家财政、经济和对外贸易等方面发挥了积极的作用。特别是１９９４年税制改革以来，基本上消除了传统流转税重复征税的弊端，使我国的增值税税率结构趋于简化也遵循了国际税收惯例，规范了征收制度，较好地体现了中性税 As an indirect tax, since its implementation in our country in 1983, the value added tax has played an active role in the national finance, economy and foreign trade. Especially since the tax system reform in 1994, the drawbacks of the double taxation of traditional turnover tax have been basically eliminated, the structure of VAT in our country has been simplified, the international taxation practice has also been followed, the collection system has been standardized, the neutrality has been better reflected tax