增值税里有不公 增值税的建立的初衷是税收中性原则。它包含两个层次的内容。第一,增值税是对增值额课税,有增值额的才课税,无增值额的不课税;第二,中性原则要求,不同商品和劳务的增值税税率应该尽可能是一致的。我国的增值税制度在征收上,对小规模纳税人采用按销售额征税的方法,导致了小规模纳税人与一般纳税人之间税负的不公平、小规模纳税人之间税负的不公平。 Unequal value-added tax VAT in the original intention of the establishment of tax-neutral principle. It contains two levels of content. First, the value-added tax is a tax on value-added tax, a tax on value-added tax and no tax on non-value-added tax. Second, the principle of neutrality requires that the VAT rates for different commodities and services should be as consistent as possible . The VAT system in China is levied on the adoption of the method of taxing sales by small-scale taxpayers, leading to the tax burden between unfair and small-scale taxpayers on the tax burden between small-scale taxpayers and ordinary taxpayers unfair.