增值税是以商品生产、销售和提供应税劳务各个环节的增值额为征税对象的一种流转税。由于增值税是我国流转税中征收面最广、税率最高、征收数额最大的税种,能稳定可靠地取得财政收入,因而该税种在我国税制体系中占有突出、重要的地位。增值税的税基是货物和劳务的增值额。由于 Value-added tax (VAT) is a type of turnover tax that is applied to the appreciation of various links in the production, sale and provision of taxable services for commodities. Since VAT is the most widely collected tax in our country’s turnover tax, the highest tax rate and the largest amount of tax levied, it can obtain financial revenue stably and reliably. As a result, the tax category occupies a prominent and important position in our tax system. The tax base of value added tax is the appreciation of goods and services. due to