什么是增值税?近年来出版的税收书籍大多对这个问题作了回答。王佩苓主编的《国家税收》认为:“增值税是就应税产品生产过程中的增值额课征的一种税。”中国财政经济出版社出版的《财政知识问答·工商税收分册》(1988年修订本)解释为:“增值税是以增值额为课税对象所征收的一种税。“国家税务局组织编写的《增值税培训教材》也说:“就计税原理而言,增值税是以增值额作为计税依据的一种流转税。”不管上述定义在措词与表达上有何差异,但基本点却是完全一致的,它们代表了我国税收理论界一个较为普遍的看法,即增值税的征税对象是增值额。笔者认为,从 What is VAT? Most of the tax books published in recent years have answered this question. Wang Peiling, editor of the “national tax” that: “The value-added tax is taxable products in the production of value-added tax levy.” China’s financial and Economic Publishing House published “Financial Q & A Industrial and Commercial Taxation Volume” (1988 Amendment) is explained as follows: “VAT is a tax levied on the basis of value-added tax.” The VAT Training Textbook compiled by the State Revenue Administration also states: “In terms of taxation, value added tax Is a kind of turnover tax based on the value added tax. ”No matter what the above definitions differ in terms of expressions and expressions, the basic points are exactly the same. They represent a relatively common view in China’s taxation theory circles, Namely, the object of VAT taxation is value added. In my opinion, from