This essay first explains the definition of VAT and making parison and analysis on 3 types of VAT: Production VAT, Ine VAT and Consumer VAT.

本文首先对增值税的概念予以解释，对增值税的三种类型即生产型增值税、收入型增值税和消费型增值税进行对比分析。

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This essay first explains the definition of VAT and making comparison and analysis on 3 types of VAT: Production VAT, Income VAT and Consumer VAT.

本文首先对增值税的概念予以解释，对增值税的三种类型即生产型增值税、收入型增值税和消费型增值税进行对比分析。

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That's exactly why a VAT -- which is like a national sales tax collected at each stage of the production process, rather than at the final point of sale -- should be resisted.

这才是我们必须反对VAT——这是一种全国性的营业税，它是对每个生产过程都收税，而不是在消费的最后环节收取——的真正原因。

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At what stage in the production chain does VAT kick in?

FORBES: This Is The Way The World Ends

Indeed, one of the perverse charms of a VAT is that the levy is imposed at every stage of production and only upon the value added at that stage.

FORBES: Little Big Tax -- History's Warning

The U.S. is the only industrialized country without a VAT essentially a sales tax, applied at each level of production to value added at that level.

FORBES: 2020 Vision