税改前后增值税的比较及其影响张贵彬，张运平，郑守富一、税改前后增值税的比较增值税历来被普遍认为是一个中性的税种，改革后的增值税课征范围的扩大体现了税制改革所遵循的公平、中性、透明的原则。由于其符合市场经济发展的要求，因而课征的范围还将随我国市场经济的... Comparison of Value Added Tax Before and After Tax Reform and Its Impact ZHANG Gui-Bin, ZHANG Yun-Ping, ZHENG Shou-Fu A comparison of value-added tax before and after tax reform Value-added tax has always been generally considered to be a neutral tax. The expansion of the scope of the VAT after the reform reflects the tax system The principle of fairness, neutrality and transparency to be followed by the reform. Because of its compliance with the requirements of the market economy, so the scope of the levy will be with China’s market economy ...