增值税改革是我国税制改革的核心。一年多来的实施情况表明,改革适应了发展社会主义市场经济的需要,保证了国家财政收入,增强了税收宏观调控功能。但由于征管改革配套措施的滞后,增值税自我制约偷欠税的内在机制还远未充分发挥,当前企业偷 Value-added tax reform is the core of China’s tax reform. The implementation in the past year shows that the reform has adapted to the needs of developing a socialist market economy, guaranteed the state revenue and enhanced the macro-control function of taxation. However, as a result of the delay of supporting measures for tax collection and reform, the intrinsic mechanism of self-limiting VAT in the value-added tax is far from giving full play. The current enterprises steal