增值税是指对从事销售货物或者提供加工、修理修配劳务以及从事进口货物的单位和个人取得的增值为课税对象征收的一种税。增值税作为我国最大税种,在财政收入中起着举足轻重的作用。为了更好地适应日益发展的经济需要,有必要对我国现行增值税制度进行改革。一、我国目前增值税制度的主要缺陷。1.不利于鼓励企业扩 Value-added tax refers to a kind of tax levied on the object of taxation of value-added items obtained by units and individuals engaged in the sale of goods or the provision of processing, repair and repairing services as well as engaging in the import of goods. As the country’s largest tax, value added tax plays a decisive role in fiscal revenue. In order to better adapt to the growing economic needs, it is necessary to reform the current VAT system in our country. First, the main drawback of China’s current VAT system. 1. Not conducive to encouraging business expansion