增值税是以商品流转各个环节的增值额为课税对象的一种税。在台湾，增值税被称为营业税。台湾的营业税经历了两个发展阶段。 1986年 4月 1日以前，台湾的营业税是一种全值流转税，即以商品或劳务流转额全值为课税对象，存在着重复征税和税上加税的现象，不利于专业分工。 198 Value-added tax is a kind of tax which is the object of taxation with the added value of all links of commodity circulation. In Taiwan, VAT is known as sales tax. Taiwan’s sales tax has gone through two stages of development. Before April 1, 1986, the sales tax in Taiwan was a kind of full-value turnover tax, that is, the total value of the turnover of goods or services was subject to taxation. There was a phenomenon of double taxation and tax increase, which was not conducive to professional division of labor . 198