一、导论与文献综述(一)问题的提出与意义本文研究的问题是增值税法上的对价的定义与确定方式。在中国营业税改增值税逐步推进成型的背景下,增值税在我国税收体制中将占据十分重要的位置。增值税在征收过程中面临的实际执行问题不容忽视。综观各国的增值税立法,增值税都是对应税给付的课征。如何界定应税给付成为增值税征收过程中的重要环节。尽管不同国家用不同的方法定义应税给付,但都离不开对“有给付、有对价、南登记的人实施、在营业中、和一定的管辖权相联结”这 I. Introduction and Literature Review (I) Proposition and Significance of the Question The problem studied in this paper is the definition and determination of the consideration in the VAT law. In the context of China’s business tax reform to gradually increase VAT, value-added tax in China’s tax system will occupy a very important position. The implementation of value-added tax in the collection process can not be ignored. Looking at the VAT legislation in various countries, value-added tax is a tax levy. How to define the taxable payment has become an important link in the process of VAT collection. Although different countries define taxable payments in different ways, they are inseparable from the “payment, consideration, and registration of the South, in business, and certain jurisdictions.”