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我国台湾省推行增值税(注:台湾称营业加值税)前的销售税制度,是由营业税、货物税和印花税三税组成的,不包括对进口产品征收的关税。1952年营业税、货物税和印花税收入约占当年税收总收入的15％,其中营业税为6％、货物税为4.4％、印花税为4.6％,1984年这个比例则提高到27.8％,其中营业税为9.4％、货物税为14.2％、印花税为4.2％。营业税自1931年建立以来,虽然经过13次修正,但按收入金额征税的基本原则没有改变,存在着重复征税和税上加税的弊端。随着周转
The sales tax system before the implementation of value-added tax in Taiwan Province of our country in Taiwan (Note: Taiwan claims business value-added tax) is composed of the business tax, the tax on goods and the stamp duty, and excludes the tariffs on the imported products. In 1952, sales tax, goods tax and stamp duty accounted for about 15% of the total revenue of the year, including sales tax of 6%, goods tax of 4.4% and stamp duty of 4.6%. In 1984, the percentage increased to 27.8%, of which sales tax was 9.4% %, Goods tax is 14.2%, stamp duty is 4.2%. Since the establishment of business tax in 1931, though the 13 amendments have been made, the basic principle of taxing the amount of income has not changed. There are some drawbacks such as double taxation and tax increase. With the turnaround