appreciation duty
1.Tell from plan duty principle, value added tax is with commodity (include a service, similarly hereinafter) a kind of duty that appreciation forehead is levy object, because this calls value added tax.
2.But because be in real work, the appreciation forehead of accurate computation commodity is very multifarious, because this is current most country is the plan duty principle according to value added tax, adopt touch buckle already asked for imposition method computation to impose value added tax.

