As one of the most important of the tax categories,the V.A.T(Value Added Tax) has become the priority and focus in the first round of tax policy reform in the new era in China.

• 新世纪我国第一轮税制改革的序幕已徐徐拉开,增值税作为税收制度中最为重要的一个税种,理所当然就成为本轮税制改革的重点和焦点。