另一种观点虽然承认增值税将增加整体的税收负担，但是却辩解称可以避免对个人收入和企业收入征收更高的税负。

Another argument for the VAT concedes it will increase the overall tax burden but preclude higher taxes on personal income and corporate income.

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本文对于企业所得税如何与增值税和营业税涉及农民合作社的优惠政策相互衔接加以分析，提出一系列政策建议。

In this paper, for the enterprise income tax and value added tax and business tax preferential policies to farmers cooperatives interrelated analysis, put forward a series of policy recommendations.

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国家对石油企业征收增值税，在理论和实践中尚存在一些问题。

There are some problems, in theory and practice, about the value added tax collected on petroleum enterprises by the state.

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