《中华人民共和国增值税暂行条例》已于1994年1月1日实行了。新的增值税条例是我国工商税制改革重要的一环。认真贯彻执行增值税条例是我们财会人员当前紧迫的任务。增值税是以商品生产流通和劳务服务各个环节的增值因素为征税对象的一种流转税。在国际上,增值税被公认为是一种透明度高的“中性”税收,它不仅有利于组织财政收入,而且有利于鼓励企业按照经济效益原则,选择生产经营组织方式。我国从80年代初期就引进了增值税种,但随着社会主义市场经济的发展,老的增值税条例已经不适应了。新的增值税暂行条例,其目标是通过规范化增值税,在我国现有条件下,建立一个比较完整的增值税课税机制,以满足市场经济对税制的要求。通过学习增值税暂行条例和有关文件,我认为增值税改革的内容主要育以下八点:1.扩大了增值税的征收范围。由目前的部分 The Provisional Regulations of the People’s Republic of China on Value-added Tax came into effect on January 1, 1994. The new VAT regulation is an important part of our industrial and commercial tax reform. Seriously implement the VAT regulations is the urgent task of our accounting staff. Value-added tax is a kind of turnover tax which is the object of taxation based on the value-added factors in all aspects of commodity production and circulation and labor service. Internationally, VAT is generally considered to be a highly transparent “neutral ” tax, which is not only conducive to the organization of fiscal revenue, but also conducive to encouraging enterprises to choose the mode of production and operation in accordance with the principle of economic benefits. Since the early 1980s, China introduced value-added tax, but with the development of a socialist market economy, the old VAT regulations have become inadequate. The new Provisional Regulations on Value Added Tax, the goal is to standardize the value-added tax in our country under the existing conditions, the establishment of a more complete VAT tax system to meet the market economy’s tax system requirements. Through the study of the Provisional Regulations on Value-Added Tax and related documents, I think the content of the VAT reform mainly includes the following eight points: 1. The scope of the VAT levied has been expanded. From the current section