《会计师》:在国外,增值税主要是生产型还是消费型的?能谈谈增值税在国外的实践吗? 贺志东:增值税起源于国外。1948年,法国把制造阶段的商品税(销售税)改为增值税的计算方法,使增值税开始正式在世界税制中得以采用。此后,在50年的时间里,增值税如不可抗拒的潮流席卷全球。目前,世界上已有100多个国家开征增值税,甚至一些长期以所得税为主体税种的国家也在考虑如何广泛推行增值 “Accountants”: In foreign countries, is the value-added tax mainly for production or consumer? Can talk about the practice of VAT in foreign countries? He Zhidong: VAT originated in foreign countries. In 1948, France changed the manufacturing tax on commodities (sales tax) to the calculation of value added tax (VAT), so that VAT began to be formally adopted in the world’s tax system. Since then, value-added tax has swept across the world for over 50 years, as an irresistible trend. At present, more than 100 countries in the world have introduced value-added tax. Even some countries that have long been subject to income tax are also considering how to widely implement value-added