对增值税征管的探讨□吴典泉现行增值税税制实施以来，对保证国家财政收入稳定增长，推动社会主义市场经济的建立和发展，都发挥了十分明显的积极作用。但是也必须看到，增值税制在运行过程中也确实存在着不容忽视的问题，主要有两个大类：一类是税制本身存有某些不合理的... Discussion on Collection and Administration of Value Added Tax Wu Dianquan has played a very significant and positive role in ensuring the steady growth of state revenue and in promoting the establishment and development of the socialist market economy since the implementation of the current VAT system. However, we must also realize that there are indeed two major categories of value-added tax system that can not be ignored in the course of operation: one is that the tax system itself has some irrational ...