学习增值税应注意的几个问题

Several issues should be paid attention to when studying VAT

增值税是我国现行的流转税体系中的一个重要税种 ,由于其只对商品流转过程中的增值额征税 ,消除了重复征税现象 ,而且征税范围广 ,所以学好用好增值税对我们大家非常有益。

Value Added Tax (VAT) is one of the most important categories of taxes in the our country's circulation taxtation system at present. Because it only levies taxes to the added values produced in the course of the circulation of goods, avoiding taxxing to the same goods repeatedly , it has extended levying scopes . It is very beneficial for us when studying and useing it well.