appreciation tax

appreciation tax　增值税　

value added tax is with commodity（include taxable services）in the process of circulation of appreciation of a circulation taxes levied as plan tax basis.Said from plan duty principle，value added tax is with commodity production，circulation，service multiple links in the new value，or the added value of goods of a turnover tax.Execute JiaWaiShui，which is borne by consumers，with value-added tax to no value.