增值稅

    增(zeng)值(zhi)(zhi)稅(shui)(shui)(shui)是對(dui)銷售貨物或者提供加工(gong)、修理修配(pei)勞務(wu)以(yi)(yi)及進口貨物的(de)(de)單位和(he)個人(ren)就(jiu)其(qi)實現(xian)的(de)(de)增(zeng)值(zhi)(zhi)額征收(shou)(shou)(shou)的(de)(de)一個稅(shui)(shui)(shui)種(zhong)。中(zhong)國自1979年開始試行增(zeng)值(zhi)(zhi)稅(shui)(shui)(shui)，現(xian)行的(de)(de)增(zeng)值(zhi)(zhi)稅(shui)(shui)(shui)制度是以(yi)(yi)1993年12月(yue)13日國務(wu)院(yuan)頒布的(de)(de)國務(wu)院(yuan)令第134號(hao)《中(zhong)華(hua)人(ren)民共和(he)國增(zeng)值(zhi)(zhi)稅(shui)(shui)(shui)暫行條例》為(wei)(wei)(wei)基礎的(de)(de)。增(zeng)值(zhi)(zhi)稅(shui)(shui)(shui)已經(jing)成為(wei)(wei)(wei)中(zhong)國最(zui)主要的(de)(de)稅(shui)(shui)(shui)種(zhong)之一，增(zeng)值(zhi)(zhi)稅(shui)(shui)(shui)的(de)(de)收(shou)(shou)(shou)入(ru)占中(zhong)國全部稅(shui)(shui)(shui)收(shou)(shou)(shou)的(de)(de)60％以(yi)(yi)上，是最(zui)大的(de)(de)稅(shui)(shui)(shui)種(zhong)。增(zeng)值(zhi)(zhi)稅(shui)(shui)(shui)由(you)國家(jia)稅(shui)(shui)(shui)務(wu)局負責征收(shou)(shou)(shou)，稅(shui)(shui)(shui)收(shou)(shou)(shou)收(shou)(shou)(shou)入(ru)中(zhong)75％為(wei)(wei)(wei)中(zhong)央財(cai)政(zheng)(zheng)收(shou)(shou)(shou)入(ru)，25％為(wei)(wei)(wei)地方收(shou)(shou)(shou)入(ru)。進口環節的(de)(de)增(zeng)值(zhi)(zhi)稅(shui)(shui)(shui)由(you)海關負責征收(shou)(shou)(shou)，稅(shui)(shui)(shui)收(shou)(shou)(shou)收(shou)(shou)(shou)入(ru)全部為(wei)(wei)(wei)中(zhong)央財(cai)政(zheng)(zheng)收(shou)(shou)(shou)入(ru)。