增值税留抵退税政策分析及建议
The Policy Analysis and Suggestion of VAT Credit Refund

2022年3月，我国财政部与税务总局联合发布了加大增值税留抵退税政策实施力度的公告，为本年度的大规模增值税留抵退税拉开了序幕。本文在总结增值税留抵税额的形成原因与政策沿革的基础上，通过分析留抵退税政策的理论逻辑与实施的效应，提出了相关的完善建议。
In March 2022, the Ministry of Finance and the State Administration of Taxation jointly issued an announcement on strengthening the implementation of VAT rebate policy, which kicked off the large-scale VAT rebate policy this year. On the basis of summarizing the formation reasons and policy evolution of VAT tax credit, this paper analyzes the theoretical logic and implementation effect of VAT tax credit policy, and puts forward relevant suggestions to improve it.