<正>一、"假外资"将减少"假外资"指的是国内某些企业通过其他渠道走出国门,然后又以外资的身份回到中国投资设厂。近几年包括我国香港特区在内的几个主要"国际避税港"(维尔京群岛、新加坡、开曼群岛和西萨摩亚)对

The transformation of the value added tax which was experimented in northeastern China more than 2 years ago has achieved good performance.Yet some problems still lie in it.For example,its applied scale is too narrow, and the means of deduct is not reasonable and the procedure of drawback is very complex,etc.Limited by current economic environment,financial statement,tax adjusting capability and employment presssure,it is still not suitable to implement VAT too fast in national wide.But it is reasonable to contintue to strengten the experimental reform in northestern China,realize complete tax deduct,perferct transformation policy and adjust tax structure.