On the whole, the present addedvaluetax has strengthened the unity and seriousness of tax. It favours the equal competition among the enterprises.
从整体上看，现行增值税增强了税收的统一性和严肃性，有利于企业的平等竞争。
2
Based on the added model, the interrelated enterprises should make good use of favourable items of the addedvaluetax and make corresponding tax planning.
相关企业应根据增值税抵扣模型，充分利用税收优惠，作好相应的税收筹划。
3
Addedvaluetax accounting is the common research domain of financial accounting and tax accounting. The added tax, as a event, belongs to accounting object and has its own substance.