Abstract:Value-added tax reform test in northeast and middle areas has made obvious progress but has problems for example,too much work to do,complex operation,complicated calculation,narrow deduction range,too macro of current stipulation,taxation-cheating and false taxation,employment pressure,and so on.Value-added tax reform policy system should be further perfected,tax remission method should be reformed,favorable tax policy should be adjusted,local taxation right should be suitably enlarged,taxa-tion talents sh...