增值税小规模纳税人管理黄林英增值税是以商品或劳务的增值额征收的一种税，它是对流转额征收、因此被列入流转税，又属于间接税性质。我国增值税经过十多年发展，已成为工商税收中的主体税种。随着经济体制改革的深入，社会主义市场经济的发展，迫切需要建立规范化的增值... VAT Small-Scale Taxpayer Management Huang Linying Value-added tax (VAT) is a tax levied on the added value of goods or services. It is levied on turnover and is therefore included as a turnover tax and indirect tax. After more than ten years of development, China’s value added tax has become the main type of taxes in industrial and commercial taxation. With the deepening of the reform of the economic system and the development of the socialist market economy, there is an urgent need to establish standardized value-added ...