增值税是我国主要税种,国家采用各种手段严加征管但增值税偷逃现象仍屡禁不止。本文认为原因可从以下几个方面考虑:增值税制设计漏洞、立法和执法脱节、实践中无法做到中性原则、其他税费考虑、纳税意识淡薄。根据实践中出现的问题我们可以采取不同的策略,对症下药。 Value-added tax is China’s major tax types, the state adopted a variety of means strict collection and management of tax evasion of value-added tax is still repeated. This article thinks that the reasons can be considered from the following aspects: Vulnerability of VAT system design, legislation and law enforcement are out of line, in practice can not be neutral, other tax considerations, tax awareness weak. According to the problems that arise in practice, we can adopt different strategies to remedy the situation.