我国现行增值税的概念和特点是什么？？-税务及发票法律援助-法律咨询免费平台-国际律师联盟

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问题	我国现行增值税的概念和特点是什么？？
释义	我国现行增值税的概念和特点是什么？？我国现行增值税的概念和特点是什么？概念：增值税是以单位和个人生产经营过程中取得的增值额为课税对象征收的一种税。特点：1、不重复征税，具有中性税收的特征。2、逐环节征收，逐环节扣税，最终消费者是全部税款的承担者。3、税基广阔，具有征收的普遍性和连续性。这样解释大家理解吗？该内容由赵军律师和律说律答共创回答
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