摘 要
随着中国经济体制改革的深入，重复征税矛盾日益的突出，因此重复征税造成税负不平的负担问题，成为我国流转税制的关键。中国目前正处在经济高速发展时期，国内的GDP总量已经超过日本成为世界第二大经济体，尽管中国取得了瞩目的成就，但不能掩盖中国现阶段的问题，贫富差距不断加大，国内需求的不足，充分依靠出口和投资。发票管理的混乱，虚假发票和逃税案件层出不穷。税收政策是一个国家政策的组成部分，我国目前所遇到的问题无疑是与现有的税收政策有很大关系。由于现行税制存在诸多漏洞和不合理的设置，税收政策是一个国家政策的组成部分，只有堵住这个漏洞，可以从源头上偷税漏税的行为，使市场经济健康发展。该漏洞避税增值税和增值税发票，严重扰乱了社会主义市场经济秩序，本文通过对欧盟国家，亚洲国家和增值税作了简要论述，分析比较中国的增值税制度，从经验中学习，提高中国增值税制度。首先，介绍我国增值税制度存在的问题，然后分析中国增值税制度存在问题的原因和国外增值税制度改革的经验，其优缺点及对我国增值税改革的借鉴意义；最后，结合我国的国情，采取的改革措施。
关键词：税收体制改革；税收漏洞；依法治税
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;
目录：
一、增值税概述
二、我国增值税制度存在的问题
（一）征税范围狭窄问题
2.1税法规定视同销售的货物上的行为
2.2货物在混合销售上的行为
（二）增值税税率问题
（三）进项税款抵扣问题
三·国外增值税制度以及改革的经验
- 欧洲
- 2.德国的增值税制度
- （二）亚洲
- 五、中国税制改革建议意见
（一）拓宽增值税的征税范围
- （二）简化税率层次，设计和实施统一税率
- （三）规范税款抵扣和税收减免以堵塞税收漏洞
- （四）深化税收征管改革，强化增值税专用发票的管理
- 总结
