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本文针对现行增值税立法中存在的问题进行分析,并提出了一系列改进意见,希望能对制定新的增值税法具有一定的借鉴作用。
This article analyzes the existing problems in the current value-added tax legislation and puts forward a series of suggestions for improvement, hoping to have some reference for the development of a new value-added tax law.