1994年1月1日起开始实施的新税制中的核心内容是全面推行新的规范化的增值税。增值税是以商品生产流通和劳务眼务各个环节的增值额为课税对象征收的一种税。所谓增值额是指企业在生产经营过程中新创造的那部分价值,在我国相当干净产值部分。增值税是本世纪五十年代由法国率先推出,目前已在世界上60多个国家和地区实行。国际上推行增值税不是偶然的。究其原因,一方面是增值税是按商品的整体税负设计税率,并实行凭发票注明税款 The core of the new tax system, which came into force on January 1, 1994, is the full implementation of the new standardized VAT. Value-added tax is a kind of tax levied on the tax object by the added value of all links in the production and circulation of commodities and labor services. The so-called value-added refers to the business in the production and operation of the newly created part of the value of China’s relatively clean output value. Value-added tax was first introduced by France in the 1950s and has now been implemented in more than 60 countries and regions in the world. It is no accident that the international promotion of value added tax should be conducted. The reason, on the one hand is that the value added tax is based on the overall tax burden on the design of the tax rate, and the implementation of invoices to indicate taxes