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当前，我国增值税因征税范围较窄带来的诸如重复征税、抵扣链条断裂等方面的问题较为突出。从我国的基本国情出发、借鉴国际上的成功经验，采取既积极又稳妥的措施，不断扩大增值税的征税范围，是完善增值税的基本思路。基于此，应作如下抉择：增值税的征收范围只能扩大不能萎缩；将交通运输、建筑安装等与生产经营联系较为密切的劳务尽早纳入课征范围；对其他劳务行业则视其具体情况逐步纳入；对农业则暂不纳入课征范围。
At present, problems such as double taxation and deduction of chain breakage brought by the VAT tax in our country due to the narrow scope of tax collection are prominent. Starting from the basic national conditions of our country, drawing on the successful experience in the world and adopting both positive and prudent measures to continuously expand the scope of taxation of value-added tax is the basic idea for improving value-added tax. Based on this, the following choices should be made: the scope for the collection of value-added tax can only be expanded and can not be shrunk; the services with close links with production and operation, such as transportation and construction and installation, should be included in the scope of assessment as early as possible; for other labor services, Included; agriculture is temporarily not included in the scope of the levy.