税制改革的核心是要建立起以增值税为主体的流转税制度。增值税的最大特点是增值税专用发票税款抵扣,即上个环节已交的税款,可以抵扣本环节销项税款,抵扣的依据主要是增值税专用发票上注明的税款。从运行的一年情况看,税制改革对促进竞争和社会主义市场经济体制的建立有着十分积极的意义。国际上市场经济发达国家大多采用增值税制度。 然而,自去年实行增值税专用发票抵扣以来,一些不法分子,把增值税专用发票当成魔方,利用其大 The core of the tax reform is to establish a turnover tax system with VAT as the main body. The most important feature of value added tax is VAT tax deductible, that is, the taxes paid in the previous section can be deducted from the tax in this section. The deduction is based on the tax specified in the VAT invoice paragraph. Judging from the year in operation, the reform of the tax system is very positive for promoting competition and for establishing a socialist market economic system. Most of the developed countries in the international market economy adopt the value-added tax system. However, since last year’s implementation of the special VAT invoice deduction, some unscrupulous elements regard the special VAT invoice as a cube and use its large