学士学位论文—valued added tax 增值税 —外文翻译.docVIP

Value added tax From Wikipedia，the free encyclopedi Abstract A value added tax(VAT)is a form of consumption tax．It is a tax on the”value added”to a product or material，from an accounting view, at each stage of its manufacture or distribution．The”value added”to a product by a business is the sale price charged to its customer，minus the cost of materials and other taxable inputs．A VAT is like a sales tax in that ultimately only the end consumer is taxed．It differs from the sales tax in that，with the latter，the tax is collected and remitted to the government only once．at the point of purchase by