但是个人作出免除税收的供应不再增值税制度的范围内。
A person making only exempt supplies is outside of the VAT system altogether.
而现行增值税制的运行不力，又给企业本不灵活的资金周转带来了新的障碍。
However, current added value tax doesn't function effectively and it also brings inflexible turnover of business fund some new difficulties.
其次，利用现有数据分析了在我国增值税制中存在的三大隐性税收优惠及其影响。
Secondly, data are used to analyse three implicit tax preferences in the VAT system and their effects.
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