Abstract：Along with the Chinese economy system reform, double taxation contradiction is increasingly outstanding, so repeat levy tax burden uneven burden problem, become our country the key of circulation tax. China is now in a period of rapid economic development, domestic GDP gross has surpassed Japan to become the world’s second largest economy, although China has made remarkable achievements, but not to cover up the China ‘s current problems, a widening gap between rich and poor, insufficient domestic demand, fully rely on exports and investment. Invoice management confusion, false invoices and tax evasion cases emerge in an endless stream. Tax policy is a part of national policy, our country’s current problems is undoubtedly with the existing tax policy has a great relationship. Due to the current tax system has many loopholes and unreasonable setting, tax policy is a national policy component, only through the hole, from the source can tax evasion behavior, so that the healthy development of market economy. Loopholes in the tax value added tax and value-added tax invoices, seriously disrupting the order of socialist market economy, this article through to the EU countries, Asian countries and value-added tax are introduced briefly in this paper, analysis and comparison of China ‘s value added tax system, learning from experience, to improve China’s value added tax system. Firstly, introduced China’s value added tax system problems, and analysis of China’s value added tax system reason of existing problem and foreign tax system reform experience, the advantages and disadvantages of China’s value added tax reform draw lessons from a meaning; at last, combine the national condition of our country, reform measures.
Key words: tax reform; tax loopholes of tax according to law;