增值税的课税对象是商品和劳务，它属于商品课税中一般消费税性质的税种，是在营业税的基础上，为避免多阶段、阶梯式重复课税的弊端改革而成的。它对商品在其生产流转过程中，按各个阶段实现的增值额分阶段征收。从生产到零售各个阶段实现的增加价值总额，也就等于最终销售的 VAT is subject to the taxation of goods and services, which belong to the general consumption tax in the taxation of goods tax, is based on the business tax, to avoid the drawbacks of multi-stage, ladder-like double taxation reform made. It is the commodity in the process of production and circulation, according to the various stages of the value added by stages of collection. From the production to retail all stages of the total value added, it is equal to the final sale