小企业增值税税收征管模式的考察与启示文／周开君图／张正松增值税以其不重复征税、保持税收中性等特点，深受现代市场国家青睐，并成为我国税制改革的选择。从理论上分析，为了保持税负公平和增值税抵扣链条的完整，所有纳税人都应当实行规范的增值税，执行凭发票扣税的... Inspection and Enlightenment of Value-added Tax Collection and Administration in Small Enterprises ZHOU Kai-jun / ZHANG Zheng-song Value-added tax is favored by modern market countries due to its non-repetitive taxation and tax neutrality. It has become the choice of China’s tax reform. From a theoretical point of view, in order to maintain a fair tax burden and the completeness of the VAT deduction chain, all taxpayers should implement standardized VAT and enforce tax deductions with invoices.