增值税转型对企业增值税问题（外文文献）

Comparing the Value-Added Tax to the Retail Sales Tax RichardF Dye ,Thense MeGuine Joumal of Public Economics Apnl2011 Overviewof VAT More than 130 countries use VAT as akey source of govemment revenue VAT is aa general broad-based consumption tax assessed on the value added to goods and services. VAT is generally levied on value added at every stage of production, with a mechanism allowing the sellers a credit for the tax they have paid on their own Purchases of goods and services (input tax)