增值税优越性再认识●叶子荣自１９５４年法国首创增值税至今，世界上已有６０多个国家和地区先后全面推行增值税，目前还有一些国家和地区跃跃欲试。可以说，增值税已经真正成为世界性税种，甚至可以说增值税代表了未来世界税制改革发展的趋势。增值税在短短几十年间风靡... Re-understanding of Advantages of VAT ● Ye Zirong Since France first created VAT in 1954, more than 60 countries and regions in the world have implemented the VAT in full swing. There are still some countries and regions that are trying their best. It can be said that VAT has truly become a worldwide tax, and it can even be said that value added tax represents the trend of reform and development of the world’s taxation system in the future. Value-added tax rage in just a few decades ...