Recording Value Added Tax
介绍增值税是一种由海关和税务部门征收的间接税，对消费者购买的大多数商品和服务征收，税率由政府通常在预算中设定。
Value Added Tax (VAT) is an indirect tax which is collected by Customs and Excise. It is charged on most goods and services bought by consumers. The rate of VAT is set by the government, usually in the Budget.