增值税是以增值额为征税对象而征收的一种税。1994年税制改革,对货物普遍征一道增值税;对价大利大的11类商品,交叉征收一道消费税,对服务业征收营业税。改革后的增值税与前比较最大变 Value added tax is a tax levied on the basis of value added tax. In 1994, the tax system reform imposed a VAT on goods in general. For consumption of 11 commodities in Greater China, a consumption tax was levied on crossings and business tax was levied on the service industry. After the reform of value-added tax and more before the change