瑞士新的增值税法令从1995年1月1日起生效，它将取代原来的流通税。新增值税的目的有四：1、对原来流通税不予课税的劳务予以课税；2、变价内税为价外税；3、建立与欧共体相容的流转税体系；4增加政府收入。新增值税的主要内容如下：增值税纳税人从事的下述交易均属应税交易： The new Swiss VAT law, effective January 1, 1995, will replace the original circulation tax. The purpose of the new value-added tax is fourfold: 1. Taxation on services that are not taxable on the circulation tax; 2. Internal taxes on the price change are external taxes on tariffs; 3. Establishment of a turnover tax system compatible with the European Community; 4. Increase Government revenue. The main contents of the new value added tax are as follows: VAT taxpayers engaged in the following transactions are taxable transactions: