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。

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But because of the problems in statistic practice and criterion, its added value is heavily devalued.

但由于统计惯例和一些统计口径的问题，房地产业增加值占gdp的比重被严重低估。

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