完善增值税制的若干政策问题许建国一、征税范围是否需要进一步扩大从理论上讲，增值税具有商品、劳务税的性质和特点，其课税范围应当覆盖从产制到零售，从货物到劳务的所有生产经营领域和环节。不过，就劳务销售的征税而言，各国做法有较大不同。大致分为两类：一类是在... A number of policy issues to improve the value-added tax system Xu Jianguo First, the scope of taxation needs to be further expanded In theory, the value-added tax with the nature of goods and services tax and features, the tax range should cover the system from production to retail, from goods to labor All production and management areas and links. However, in the case of the taxation of labor sales, there is a big difference between countries. Generally divided into two categories: one is in ...