记者:税制改革的重点在增值税, 这句话对税制改革的主要内容 进行了精辟的概括。您作为税务专家,能否谈谈为什么要把增值税作为这次税改的重点加以推行? 宋兰亭(以下简称宋):可以。增值税是以商品生产和流通中各环节的新增价值或商品附加值为征税对象的一种流转税。新增值税之所以成为税制改革的重点,就在于: Reporter: The focus of the tax reform is the value-added tax. This remark provides a brilliant summary of the main contents of the tax reform. As a tax expert, can you talk about why VAT should be the focus of this tax reform? Song Lanting (hereinafter referred to as Song): Yes. Value-added tax is a kind of turnover tax which is the object of taxation based on the added value or the added value of the commodities in the production and circulation of commodities. The reason why the new VAT has become the focus of the tax reform lies in: