将这篇摘要翻译成英语：

Question

增值税是增加国家财政收入的一项最为重要的税种，照章纳税是纳税人不可推卸的义务。近年来由于受经济利益的驱使，部分单位和个人采取虚开增值税专用发票或者虚开用于骗取出口退税、抵扣税款的其他发票、货物平价销售、税收征管人员和纳税义务人联手违规抵扣增值税税款等手段，以达到偷税、漏税、逃税等目的，致使国家增值税税款大量流失，减弱了国家对经济进行宏观调控的能力。本文在对当前增值税流失渠道进行了深入的研究分析，深挖造成税额大量流失的根源，并将国外治理增值税流失的成功经验与我国本土实际情况相结合，提出了遏止增值税流失及完善增值税制度的有效措施，对我国税制的完善与改革有巨大的用处。

关键词：增值税流失；税制改革；增值税完善；税收流失

Answer 1

The increment duty is increases the country financial revenue an itemto be most important Tax revenue , the according to regulations tax paymentis a duty which the taxpayer cannot be shirked. In recent yearsbecause economic urging, the partial units and individual adoptedempty opens the increment duty special-purpose receipt or empty opensuses in to swindle the exportation tax reimbursement, arrives bucklesthe tax money other receipts, the cargo fair price sale, the taxrevenue collects the personnel and the taxpayer contrary collaboratesto arrive buckles method and so on increment duty tax money, achievedsmuggled, evading paying taxes, evades taxes and so on the goal,caused the national increment duty tax money massively to drain,weakens the country to carry on the macroeconomic regulation andcontrol to the economy the ability. This article in drained thechannel to the current increment duty to carry on the thoroughresearch analysis, deep cut creates the root which the tax amountmassively drained, and the success experience and our country nativeplace actual situation which drained the overseas government incrementduty unifies, proposed suppressed the increment duty to drain and theconsummation increment duty system effective action, had the huge useto our country tax system consummation and the reform.
Key word: The increment duty drains; Tax system reform; The incrementduty is perfect; The tax revenue drains

Answer 2

VAT is to increase state revenues by one of the most important taxes, pay taxes according to regulations it is the taxpayers can not shirk its obligations. In recent years, due to economic interests driven, some units and individuals forging VAT invoices or forged for the illegal export tax rebates, deducting taxes other invoices, sales of cheaper goods, tax collection and Taxpayer joint irregularities deducting VAT tax, and other means to achieve tax evasion and tax evasion purposes, resulting in a large number of countries VAT tax loss, weakening of the national government to exercise macro-economic regulation and control capabilities. Based on the value-added tax loss on the current channels have conducted in-depth research and analysis, the backbone causing huge loss for the root VAT treatment abroad and the loss of successful experience with our local reality of integration a capital gains tax to curb wastage and improve the value-added tax system effective measures China's tax system reform and the improvement of the usefulness enormous.