论理想的增值税制度梁启煌，戎惠良增值税的发明，就其对社会与经济生活所产生的重大影响而言，完全可以与蒸汽机的问世媲美。几十年来增值税的实践证明，它是流转税中最好的税种。增值税有两大优点：第一，克服了传统的流转税（如销售税）因多环节征税所产生的税负叠加弊... On the ideal value-added tax system Liang Qihuang, Rong Huiliang invention of value-added tax, its great impact on social and economic life, it can be comparable with the advent of steam engines. The practice of value added tax for decades has proved that it is the best tax on turnover tax. There are two major advantages to VAT: First, overcoming the traditional tax burden (such as sales tax) due to the overlapping of tax burden arising from multiple links ...