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增值税是指对从事销售货物或者加工、修理修配劳务,以及进口货物的单位和个人取得的增值额为计税依据征收的一种流转税。实质上是对以个人和单位生产经营过程中取得的增值额为课税对象征收的一种税。
Value-added tax refers to a type of turnover tax levied on the basis of the amount of value added obtained by units and individuals engaged in the sale of goods or processing, repairing and repairing services as well as imported goods. It is essentially a kind of tax levied on taxpayers for the added value gained through the production and operation of individuals and units.