不同抵扣类型增值税的比较研究纪益成增值税是一个带有国际性的税种，目前已有１００多个国家和地区开征增值税。尽管这些国家和地区现行的增值税都是按照增值税的基本原理设计而成，其基本特征也是一样，但是，这些基本原理和基本特征在与这些国家和地区的政治、经济、政... Comparison of Different Deductible Types of Value Added Tax Ji Yi into a value added tax is an international tax, so far more than 100 countries and regions have introduced value added tax. Although the current value-added tax in these countries and regions is designed according to the basic principles of value-added tax, the basic characteristics are the same, but these basic principles and basic characteristics are in line with the political, economic and political conditions in these countries and regions.