任何国家的增值税制度，不论实行单一税率还是多档税率，为体现一定的社会经济政策，都在统一按基本税率普遍征税之外，同时规定了若干非基本税率的税收处理办法。由于增值税实行的是环环相扣的税款抵扣制度，使得增值税的非基本税率具有区别于其他税种的不同效应，对之进行系 The VAT system in any country, irrespective of whether a single tax rate or a multi-rate tax rate is implemented, and certain common social and economic policies are all uniformly taxed at the basic tax rate, and at the same time stipulate certain tax treatment methods at non-basic tax rates. Since value-added tax is a system of interlocking tax deductions, making the non-basic tax rate of value-added tax has different effects from other taxes, the Department of