增值税制度于1954年始创于法国,历经半个多世纪的探索、发展和完善,现在实行于全世界170多个国家和地区。中国的增值税制度,是伴随改革开放的进程,采取渐进方式分阶段建立起来的。特别是在1994年,为了适应建立社会主义市场经济的需要,我国对商品劳务税制进行重大改革,将外资和内资两套流转税制改成了内外资统一的税制,建立了增值税、消费税、营业 VAT system was founded in 1954 in France, after more than half a century of exploration, development and improvement, now implemented in more than 170 countries and regions. China’s VAT system is accompanied by a gradual process of reform and opening up and has been established in phases. Especially in 1994, in order to meet the need of establishing a socialist market economy, China has made major reforms to its tax system for goods and services, transformed the two sets of foreign-funded and domestic-funded circulation tax systems into a single domestic and foreign tax system, established value-added tax, consumption tax, and sales