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加值型營業稅
释义
加值型營業稅
jiā zhí xíng yíng yè shuì
在每一个交易阶段中,属于价值增加部分所课征的税。如原料纤维纺成布匹,价值增加,因此纺织厂将布匹出售时,就要负担布与原料纤维间价值差额部分的税。也称为「营业加值税」。
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更新时间:2026/7/4 23:39:38