文档介绍：内容摘要内容摘要 1994年税制改革后,增值税成为我国第一大税种,在我国税收制度中起着举足轻重的作用。税制改革以来我竞争环境、提供稳定财政收入方面取得了初步成功。但税收不公平、非中性、未完全消除重复征税、虚开增值税专用发票案件频发、偷税严重等问题也始终是人们关注的焦点。本文全面分析了我国增值税链条的完整性,指出增值税链条不完整是当前我国增值税各种问题的根源。只有通过提高我国增值税链条的完整性,才能从根本上予以解决。本文分为五个部分: 第一章:导论。本章主要介绍了论文的选题背景及研究意义、相关研究综述、篇章结构以及贡献与不足。第二章:增值税链条概述。本章对增值税链条及其完整性作了定义,指出增值税链条的完整是增值税优越性得以体现的前提。第三章:增值税链条完整性的国际比较及借鉴。本章对各国增值税链条完整性的五个方面进行比较分析,总结了增值税链条趋向完整的国际经验。第四章:我国增值税链条完整性的分析。本章回顾了我国增值税链条的建立过程,分析了我国增值税链条的完整性,指出我国增值税链条不完整的五个方面及其影响。第五章:提高我国增值税链条的完整性。本章对提高我国增值税链条完整性的必要性、可行性及其路径进行了分析;提出应优先进行以扩大一般纳税人范围、改进增值税优惠政策为主要内容的增值税链条内涵式扩展;应加快推进以扩大增值税征税范围、扩大增值税抵扣范围为主要内容的增值税链条外延式扩展:应同步进行增值税征管改革,提高保障增值税链条完整性的能力。关键词:增值税:增值税链条;增值税改革 Abstract Abstract Sincethe taxreform in 1994,the value—added taxhasbeen amain part ofthe tax system in our nation and isplaying akey the value-added taxsystem eeds partly ineliminating double taxation,creating petition condition andcollecting steady fiscalrevenue,problems likethetaxunjustness and unneutrality,eliminating double taxation pletely,false fillingspecial VAT invoice andserioustax evasion are stillthe thispaper,the author analyzes theintegrality of VAT chain in our prehensively,and points out thatthe half-baked VAT chain isthe root of VAT can resolve these problems only by improving the integrality ofVAT paper posed offive chapters Inchapter one,the author mainly introduces thebackground and themeaning of study,the survey ofrelevantstudy,the structure and the contribution and fault ofthis article. Inchapter two,the author defines theconcept ofVAT chainand themechanism of VAT chain,and points out thatkeeping the integrality ofthe chain isthe precondition torealizetheadvantages ofVAT. Inchapter three,the pares othercountry’S VAT chain infiveaspects and summarizes theinternationalexperience inimproving theintegrality of VAT chain. Inchapter four,theauthor looksback theprocess oftheestablishment oftheVAT chain in our nation,analyzes theintegrality ofVAT chain,points ou