资深税务专家李剑宝参与了今年税制改革政策的制定,他介绍说,作为今年几大改革举措之一的税制改革,其核心就是要建立起以增值税为主体的流转税制度。增值税的最大特点是增值税专用发票税款抵扣,即上个环节已交的税款可以抵扣本环节销项税款,抵扣的依据主要是增值税专用发票上注明的税额。这样做的好处是既可以避免重复征税,又可以控制偷税漏税,对公平税负、促进竞争以及促进社会主义市场经济体制的建立,有着十分积极的意义。国际上市场经济发达的国家大都采用增值税制度。 Senior tax expert Li Jianbao participated in the formulation of this year’s tax reform policy. He said that as the tax reform of one of the major reform measures this year, the core of the tax reform is to establish a turnover tax system based on value-added tax. The most important feature of value added tax is VAT tax deductible, that is, the tax paid in the last link can offset the tax in this section. The deduction is mainly based on the VAT indicated on the VAT invoice. The advantage of doing so is that it can not only avoid double taxation but also control tax evasion and tax evasion, have a positive meaning for fair tax burden, promote competition and promote the establishment of a socialist market economic system. Most developed countries in the international market adopt the value-added tax system.