当前，我国经济已到了向社会主义市场经济转轨的关键阶段。一方面，随着经济结构的进一步调整和完善，以及资产重组和技术进步步伐的加快，要求现行增值税制应该适时地继续完善。另一方面，受亚洲金融危机和国内下岗人员继续增多的影响，要做到扩大内需，保证经济增长速度... At present, our country’s economy has reached a crucial stage of transition to a socialist market economy. On the one hand, with the further adjustment and improvement of the economic structure and the acceleration of asset restructuring and technological progress, it is demanded that the current value-added tax system should continue to be improved in due course. On the other hand, affected by the Asian financial crisis and the increasing number of laid-off workers in the country, it is necessary to expand domestic demand and ensure economic growth ...