我国实行的增值税适应社会主义市场经济体制的需要，避免了原来多环节阶梯式的流转税重复征税的弊端，增值税的税收负担不受产品结构和流转环节变化的影响，有利于保证财政收人均衡增长。目前增值税已经成为我国的主体税种，在我国的税制结构中发挥着重要作用。但是，从增值税 The value-added tax introduced by our country meets the needs of the socialist market economic system and avoids the drawbacks of the original double taxation of multi-step ladder-like turnover tax. The tax burden of value-added tax is not affected by changes in product structure and circulation, Income balanced growth. At present, the value-added tax has become the main type of tax in our country and plays an important role in our tax structure. However, from the VAT