摘要:本文从研究增值税内涵入手，全面系统地阐述了增值税的产生发展、设计原则、特征作用，并从我国增值税制度的历史沿革、现行增值税的设计原则剖析了我国增值税的现状，较为客观地评价了我国增值税的作用，指出其存在的缺陷和不足。最后综合国内外学者以前的研究基础，以及借鉴国际增值税税制研究的理论现状和改革经验，对当期增值税税制中所存在的问题的完善对策进行实证研究。本文所提出的增值税税制改善方案，将更有利于在社会主义经济体制下发挥税收的杠杆调节作用。

关键词:增值税，税制，问题，完善建议

Abstract:This study, starting with the connotation of value-added tax (VAT), made a systemic introduction of the historical development of VAT, design principles, characteristics and functions. In this study we documented the historical and legal development of VAT regimes and design principles of present VAT in china and from which we deeply analyzed the current situations of VAT and objectively commented on functions of VAT in china. Finally, the writer tries to integrate domestic scholars’ previous studies, draw on the theory and experiences of international tax system of VAT, and make empirical study on the current problems existing in the tax system of VAT system and the countermeasures. The reforming scheme will be more conducive to the socialist economic system and play a regulating role of taxation as a lever.

Key Words：Value-added tax, Tax system, Problems, Countermeasures

　　　对我国增值税问题的研究不仅是解决我国现行增值税体系中所存在的问题，进一步规范我国增值税制度，强化增值税征管，充分发挥增值税的优势，调整我国经济结构，促进经济发展才是研究该问题的核心。目前我国经济发展需要加快脚步，加入WTO以后要求实现与国际接轨，企业发展要求提高竞争力，这一切都要求我国尽快完善增值税制度，规范增值税体系。