政府通过增值税增加财政收入。

The government increases its revenue through value-added tax.

增值税是一种对商品和服务增值部分征收的税。

Value-added tax is a tax on the added value of goods and services.

企业需要按规定申报和缴纳增值税。

Businesses need to declare and pay value-added tax as required.

增值税的税率因国家和商品类别而异。

The rate of value-added tax varies by country and type of goods.

许多国家都采用增值税作为主要的税收来源。

Many countries use value-added tax as a primary source of revenue.

免征增值税和消费税；

B. Value-added Tax and consumption tax are exempted.

有如其他国家常用到的增值税。

Like the value-added taxes widely used in other countries.

且增值税、消费税的计税依据中均应包含消费税，但不含增值税。

Value-added tax shall be also levied if the use is regarded as sales, and consumption tax, but not value-added tax should be induded in the taxable sales amount.

自企业建立起，其当年实现的增值税为新增增值税额。

Since the year when the enterprise has been founded, then its VAT(value-added tax) was the additional amount of capital gains tax.

区内货物自由流通，免征增值税和消费税。

Regional free flow of goods, exemption of value-added tax and consumption tax.