长期以来，税收理论界一致认为，增值税作为一种重要的流转税，实行道道征税，环环紧扣，具有防止偷逃税的内在制约机制，可以使税收的征收管理相对于其他流转税更加严密。然而依据该思想设计的增值税政策与征管措施在实践中产生的诸多问题，不能不引起我们的反思：增值税是否 For a long time, the tax theory circles all agreed that as an important turnover tax, value-added tax is practiced with round-the-clock tax collection and closely linked with the Central Government. With the inherent restraining mechanism for preventing tax evasion, the tax collection and administration can be more relative to other turnover tax tight. However, according to the idea of ​​designing value-added tax policies and collection and management measures in many problems arising in practice, we can not but reflect our reflections: whether the VAT