本文从增值税税制设计 ,专用发票管理 ,税政实施 ,税务稽查力度方面剖析了增值税征管中存在的问题 ,针对以上四点提出“完善增值税制是基础 ,加强税务机关内部建设是条件 ,提高征管水平是关键 ,加大稽查力度是保证”等论点。并提出营造良好的税收执法环境 ,加快“金税工程”建设等配套改革措施 This article analyzes the problems existing in VAT collection and management from the aspects of VAT system design, special invoice management, tax administration and tax inspection. According to the above four points, it is proposed that “to improve the VAT system is the basis to strengthen the internal construction of the tax authorities, Level is the key to increase the intensity of inspection is to ensure that ”and other arguments. And proposed to create a good tax law enforcement environment, speed up the “Golden Tax Project” and other supporting reforms