• 1. added value tax: 本年应交增值税
• 2. value-added tax: 增值税 | 增殖税 | 附加价值税
• 3. value added tax: 增值税 | 加值税 | 附加增值税 | 加增值税

更多释义

• 1.On the whole, the present added value tax has strengthened the unity and seriousness of tax. It favours the equal competition among the enterprises.
  从整体上看，现行增值税增强了税收的统一性和严肃性，有利于企业的平等竞争。
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• 2.Based on the added model, the interrelated enterprises should make good use of favourable items of the added value tax and make corresponding tax planning.
  相关企业应根据增值税抵扣模型，充分利用税收优惠，作好相应的税收筹划。
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• 3.Added value tax accounting is the common research domain of financial accounting and tax accounting. The added tax, as a event, belongs to accounting object and has its own substance.
  增值税会计是财务会计与税务会计的共同研究领域，增值税业务作为一个具体事项既是会计研究对象整体的一部分，又具有区别于其它事项的本质特征。
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