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增值税的主要特点就是可以避免重复征税，最大限度地体现公平税负原则。它采用税款抵扣的办法，允许纳税人抵扣购买货物和劳务时已支付的增值税税款．但对食品加工企业收购牛、羊进行屠宰加工交纳的屠宰税是否可以作为本期进项税金，笔者曾在95年《草原税务》第七期作过探讨，
The main feature of VAT is to avoid double taxation, to maximize the principle of fair tax burden. It uses tax deductions to allow taxpayers to offset the VAT paid when purchasing goods and services. However, whether the slaughter tax paid by the food processing enterprises for the acquisition of cattle or sheep for slaughter and processing can be used as the input tax for the current period, the author once discussed the seventh issue of “Grassland Taxation” in 1995,