Being one of the important taxation types, value-added taxation has many features such as its wide use, rational criterion, single tax rate and so on.
增值税作为我国的主要税种之一，具有运用面广，税基合理，税率单一的特点，因而具有其他流转税无法比拟的优越性。
Whether the criterion corresponds to the need of rational matching shovels and trucks remains to be solved through study and test.
这一准则是否能否满足装运设备合理匹配的要求，有待用研究与试验来作出回答。
Finally, the author discusses academic criterion of rational level of macro-taxation burden.
最后探讨了界定合理宏观税负水平的理论标准。
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