增值税征退分离改革浅议（The value-added tax refund on the separation reform）.doc

增值税征退分离改革浅议（The value-added tax refund on the separation reform） The value-added tax refund on the separation reform The value-added tax reform on the separation of 2008-12-20 15:11:07 back 1994. China has carried out the reform of industry and commerce tax system with a strong, structural and value-added tax as its main content. The core of tax reform is the implementation of vat. The implementation of new tax system in recent years, the states 95% annual revenue from tax, and the current value added tax revenue has accounted for nearly 50% of Chinas total tax revenue, becoming the first major tax. The achievement of this great achievement marks the initial success of the tax reform. However, the reform of value-added tax is not smooth sailing, and there are still some problems in the process of value-added tax operation, which needs further reform and improvement. I think that the implementation of value-added tax levied, refunds of reform is an effective way. I. Problems and causes in the operation of value-added tax As a more advanced tax in the world today, value-added tax has strict requirements for tax administration. VAT is a major feature of the tax deduction system, which was originally a common practice, in some countries have also had successful experience. However, due to the fact that the rule of law in our country is still not perfect, the concept of paying taxes according to law has not been well established, and the environment for lawful operation is still not very good, which has changed the system of tax deduction. As for the tax deduction system itself, it also has its inherent defects, and the biggest problem is that it does not meet the control requirements of separation of revenue and expenditure and mutual restriction. This drawback makes the value-added tax in the operation process, there are the following outstanding issues. (a), forgery, false VAT invoices against tax cheat phenomenon is very serious. (two) the value-added tax has not bee