内容摘要：

从2007年7月1日起，我国中部六省进行扩大增值税抵扣范围的增值税改革试点。本文认为，增值税试点的意义远远超出增值税转型的本身，成为优化我国税制和完善我国财政体制的突破口。文章同时也提出了我国目前的增值税改革试点经验应值得充分肯定，但不能急于把它作为一个税种的改革经验在全国推广。

关键词：增值税　抵扣范围　试点

abstract：the pilot project of vat reform hasbeen expanded to six provinces in the middle parts ofchina since july 1 st,2007.this paper argues thatsignificance of the pilot project of vat reform hasgone beyond itself to become a breakthrough of taxoptimization in china.the paper highly appraisesexperiences of the pilot project of vat reform,yet itmaintains that it is premature to push forward the vatreform throughout the whole country.

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