Even though, many flaws can be found in it.The imperfect tax credit system, various tax credit vouchers and the disjointed tax credit chain have made tax burden shift and tax payment run off.

• 但是，现行应纳增值税税额计算中的抵扣制度也存在明显的缺陷：抵扣制度不完善，抵扣凭证多样化，抵扣“链条”脱节，致使税负转移、税款流失；