Even though, many flaws can be found in it.The imperfect tax credit system, various tax credit vouchers and the disjointed tax credit chain have made tax burden shift and tax payment run off.

 
  • 但是,現行應納增值稅稅額計算中的抵扣制度也存在明顯的缺陷:抵扣制度不完善,抵扣憑證多樣化,抵扣“鏈條”脫節,致使稅負轉移、稅款流失;
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