1 增值税的概念和特点1.1 增值税的概念增值税是以商品生产流通和劳务服务各个环节的增值因素为征税对象的一种流转税.一道一道的生产,一道一道的流通都要增值,对其增值部分征税.在操作上,是以商品销售额为计税依据,同时允许从税额中扣除已税因素,借以实现按增值因素征税的原则. 1 The concept and characteristics of value added tax 1.1 The concept of value added tax Value added tax (VAT) is a kind of turnover tax which is the object of taxation based on the value added factors in all aspects of commodity production and circulation and labor service.A series of production, In the operation, it is based on the sales of goods as the tax basis, while allowing tax deductions from the tax factors have been in order to achieve the principle of taxation by value-added elements.