为适应社会经济发展和税制自身优化的要求,我国于1994年对原有增值税进行了重大改革。这次改革对促进社会主义市场经济体制的建立和加强中央宏观调控起了重要作用。但现行的增值税并没有完全发挥其应有的功能,在增值税类型、征收范围、税率和小规模纳税人等方面还存在着诸多问题,这些问题给社会经济发展带来了一定的负面影响,因此进一步改革增值税势在必行。 In order to meet the requirements of socio-economic development and the optimization of the taxation system, China conducted a major reform on the original value-added tax in 1994. This reform has played an important role in promoting the establishment of a socialist market economic system and in strengthening the macro-control of the Central Government. However, the current value-added tax has not fully exerted its due functions. There are still many problems in the types of value-added tax, the scope of tax collection, the tax rate and the small-scale taxpayers. These problems have brought a certain negative impact on social and economic development Therefore, further reform of VAT is imperative.