增值税转型对企业增值税问题（外文文献）.docVIP

PAGE PAGE 1 \o 点击篇名可以查看本系统收录的此篇文章的所有详细信息和馆藏信息 Comparing the Value-Added Tax to the Retail Sales Tax Richard F. Dye , Therese J. McGuire Journal of Public Economics April 2011 \o Overview of VAT Overview of VAT More than 130 countries use VAT as a key source of government revenue. VAT is a general, broad-based consumption tax assessed on the value added to goods and services. VAT is generally levied on value added at every stage of production, with a mechanism allowing the sellers a credit for the tax they have paid on their own purchases of goods and services (input tax) against the