内容摘要：

我国现行增值税在制度设计和税权划分上都存在着不完善之处，不利于农村经济的发展。本文在借鉴欧盟成员国增值税制度成功经验的基础上，探讨了如何完善促进我国农村经济发展的增值税制度，并提出了改进增值税共享政策的具体建议。

关键词：增值税 ?农村经济 ?欧盟

abstract：the current vat system comprises some elements that are not propitious for the progress of rural economy in respect of system design and tax power division. this article uses experiences of europe union as reference to probe how to perfect vat system for boosting rural economy in china, and provides some suggestions to perfect the taxsharing system.

>>阅读全文