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增值税理论发端于1920年。增值税于1954年在法国首先实行,后来又推广到欧洲和拉美国家。目前已有60多个国家(其中发展中国家有30多个)实行增值税,其他许多国家采用了类似增值税的税制。实行增值税的优越性主要在于:
VAT theory originated in 1920. Value-added tax was first implemented in France in 1954 and later extended to European and Latin American countries. There are now more than 60 countries (of which more than 30 are in developing countries) implementing value-added tax, while many others adopt a similar VAT system. The advantages of implementing value-added tax mainly lies in: