一个规范的增值税系统，其征税范围应将生产环节、批发环节、零售环节都包括在内．增值税征税范围扩展到零售环节，税务局就得面对众多的小零售商，这些小零售商直接和最终消费者打交道，一般都没有完整的交易记录，如果对其征收增值税，增值税的管理工作将会变得十分复杂，此 A standard value-added tax system, the scope of taxation should be production, wholesale, retail links are included. As the tax collection scope extends to the retail sector, the IRD has to deal with a large number of small retailers who deal directly with the final consumer and generally do not have a complete transaction record. If VAT is imposed on them, VAT The management work will be very complicated, this