增值税是对销售货物或者提供加工、修理修配劳务以及进口货物的单位和个人就其实现的增值额征收的一个税种。增值税作为我国最主要的税种之一,其收入占中国全部税收的60%以上,是最大的税种。因为增值税是对商品生产和流通中各环节的新增价值征税,所以叫作“增值税”。增值额,简单说,就是指企业或其他经营者在一定时期内, Value-added tax (VAT) is a tax on the amount of value added by units and individuals that sell goods or provide processing, repairing and repairing services and import goods. As one of the most important types of taxes in China, VAT accounts for more than 60% of all tax revenue in China and is the largest type of tax. Because value added tax is the new value of the various stages of production and circulation of goods taxation, it is called “value added tax ”. Value-added, simply put, refers to the business or other operators in a period of time,