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所谓增值税，是指以生产经营者销售货物，提供应税劳务和进口货物的增值额为课税对象所征收的一种间接税，它属干流转税的范畴。增值税于本世纪50年代始于法国，在其诞生以来短短40多年的时间里，就为世界上100余个国家所采用。我国经从1980年在重复征税矛盾较突出的机器机械和
The so-called value-added tax refers to an indirect tax levied on taxpayers by selling goods, providing taxable services and value-added of imported goods to producers and marketers. Value-added tax began in France in the 1950s and has been adopted by more than 100 countries in more than 40 years since its birth. Our country experienced repeated contradictions in the taxation of machinery and machinery since 1980