增值税是初次分配吗-税务及发票法律援助-法律咨询免费平台-国际律师联盟

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问题	增值税是初次分配吗
释义	律师分析: 增值税就是针对货物在流转过程中，针对增值部分缴纳税款的一个税种。属于初次分配。【法律依据】: 《中华人民共和国增值税暂行条例》第一条在中华人民共和国境内销售货物或者加工、修理修配劳务（以下简称劳务），销售服务、无形资产、不动产以及进口货物的单位和个人，为增值税的纳税人，应当依照本条例缴纳增值税。
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