International Comparison and Thinking of Value Added Tax

This paper made a comparative study on VAT both in China and foreing countries,with attention given to problems exixted in current VAT in China.The paper says we can learn from other countries to further reform our VAT system in four different ways:the current VAT collecting rate for small enterprises tax payers is too high,and the rate should be at 3%-4%;for the purpose of reforming the current VAT,the VAT collection should be expanded to service industry and even to agriculture;the consumption type VAT should be implemented;the invoice management and tax supervision should be enhanced.