增值税现已成为一个世界性的税种。在增值税迅速发展的整个80年代,一些国家的政治家、经济学家、企业家和政府官员围绕引进增值税的政策、实践问题,展开过不同形式的争论。这些争论的结果往往决定着一国是否选择增值税制度或实行什么样的征税办法。目前,有些争论仍在继续。本文拟选择几个带普遍性的间题予以介绍,以期对完善我国的增值税有所借鉴。 VAT has now become a worldwide tax. Throughout the 1980s, with the rapid development of value-added tax, politicians, economists, entrepreneurs and government officials in some countries started different forms of controversy over the introduction of policies and practices on value-added tax. The outcome of these debates often decides whether a country chooses a VAT system or what kind of taxation it will impose. At present, some controversy continues. This article intends to select a few general questions to be introduced, with a view to improve our country’s value-added tax reference.