增值税自20世纪50年代在法国率先实践以来,就以其特有的公平、中性,有效地促进了进出口贸易的迅速发展而风靡全球,成为欧洲、拉美乃至世界各国争相引进的优秀税种。在我国税制结构中,增值税既是一个年轻的税种,又是一个举足轻重的税种。我国于1980年开始在部分机械行业进行增值税试点, 1984年税制改革中出台了增值税暂行条例草案,将增值税从原 Since the value-added tax took the lead in France in the 1950s, it has swept the world with its unique fair, neutral and effective promotion of the rapid development of import and export trade and has become an excellent tax introduced by many countries in Europe, Latin America and the world. . In our country’s tax structure, VAT is both a young tax and a pivotal tax. In 1980, China started a pilot program of value-added tax in some machinery industries. In the 1984 tax reform, a provisional value-added tax bill was introduced,