从计税原理上说，增值税是对产品生产、流通、劳务服务中多个环节的新增价值或产品的附加值征收的一种流转税。下面记者为大伙收拾的增值税英语对话，期望对大伙有用!
增值税英语对话原文
A: Hello, I want to know what the VAT is?
B: VAT is short for value-added tax.
A: That is right. I am not familiar with it.
B: In China, the VAT is also one of the main tax revenues. And China adopts production-based VAT.
A: But I have heard a lot of negative feedbacks about VAT.
B: What kind of negative feedbacks?
A: It is related with both higher overall tax burdens and more government spending.
B: You should see it objectively, and it also has some advantages.
A: That is more like it.
B: Otherwise, certain charities are exempt form VAT registration.
增值税英语对话翻译
A：你好，我想要理解一下什么是VAT?
B：VAT是增值税的简称。
A：是的，我不太熟知这个税。
B：在中国，增值税是主体税收之一。中国主要推行生产型增值税。
A：但我听到了好多关于增值税的负面评价。
B：什么负面评价?
A：增值税一直和更高的税收负担和更多的政府开支有关。
B：你应该客观看待，它也有好多优点。
A：那还差不多。
B：另外，某些慈善机构无需增值税登记。