税制改革全面推行增值税制度，对于公平税负、营造发展环境、加速国际接轨，发挥了积极作用。但由于实行进项税抵扣，以及进、销项情况难于控制等原因，致使增值税一般纳税人（特别是商业企业）采用多种手法钻税收政策或管理的空子，长期以负税负、零税负或低税负申报，使... The full implementation of the tax system for the reform of the tax system has played an active role in creating a fair tax burden, creating a development environment and accelerating international standards. However, due to the implementation of input tax deduction and the difficulty in controlling the sales and sales, VAT general taxpayers (especially commercial enterprises) adopt various tactics of drilling tax policies or management loopholes, Tax or low tax reporting, so ...