The preference of value-added tax has become more and more, it has surely solved many special economic problems. At the same time, it has brought many troubles in principle of tax and value-added tax, it also has not fit in with the demands of tax expenditure.The preference of value-added tax should act up to this principle of tax adjusting economy, should esteem the theorem of value-added tax, and should accept the repression of budgetary control. This is the principle to standardize preference of value-added tax.There is a list of the preference of value-added tax in this writings, and I have analyzed the list according to the principle, and in the end, I have addressed the suggestion to standardize preference of value-added tax. |