进一步完善增值税制的思考邱克勤新增值税是新税制结构的核心。一年多来，新增值税制的实施情况表明，它对促进社会主义市场经济体制的加快建立和保障国家财政收入的稳定增长，都发挥了重要作用。但也存在一些不容忽视的问题。本文拟通过对新增值税制特色及其存在问题的剖... Further improve the value-added tax thinking Qiu Keqin new value added tax is the core of the new tax structure. Over the past year, the implementation of the new value-added tax system shows that it has played an important role in accelerating the establishment of a socialist market economic system and in ensuring the steady growth of state revenue. But there are some problems that can not be ignored. This article intends to pass the new value added tax system and its existing problems ...