增值税亟待完善廖俊旺１９９４年我国实行了新的增值税，实践证明，在促进公平税负、发展经济和保证国家税收方面的作用越来越被人们所认识。但也存在亟待完善之处。在此，拟就增值税的成功之处、尚须完善之处和完善办法做一些探索。成功之处新的增值税，是按照国际上的通... Value-added tax urgently needs to be improved Liao Junwang In 1994, China introduced a new value-added tax. Practice has proved that people are more and more aware of the role of promoting a fair tax burden, developing the economy and ensuring state revenue. However, there are still areas for improvement. At this point, it is proposed to make some exploration on the success of VAT, its perfection and improvement measures. The success of the new value added tax, is in accordance with international ...