应当向国家无线电管理机构申请什么，应当vat税基包含代扣税吗

税收一直是许多国家共同面临的问题，因为税收不仅能够为国家提供财政收入，而且还可以帮助国家支付公共开支，从而维持国家的正常运转然而，在全球范围内，关于如何合理地征收税收的问题一直是人们关注的焦点其中一个主要的争论焦点是，是否应将增值税(VAT)税基包括代扣税(WHT)。

这是一个极具争议的问题，因为如果将WHT包括在VAT税基中，将会使得企业负担过重，而如果不将WHT包括在VAT税基中，则会导致政府税收的损失因此，要想得出一个明确的结论，需要从这个问题的不同角度来进行考虑。

在考虑这个问题时，首先要明白的是，VAT税基的主要目的是保障国家财政收入不受影响因此，如果将WHT包括在VAT税基中，则只会增加企业的负担，使企业减少盈余，从而导致国家财政收入的减少此外，还有一个更重要的原因是，WHT是企业缴纳税收的一个过程，而VAT税基则是政府征收税收的一个过程。

因此，将WHT包括在VAT税基中，就意味着政府在征收税收的过程中，又一次迫使企业去承担税收的负担，这将导致企业的负担过重另一方面，如果不将WHT包括在VAT税基中，而是将其作为另外的税种征收，则政府将会面临税收收入的巨大损失。

因为如果不将WHT包括在VAT税基中，则WHT的收入将会全部流入企业，而企业将不再需要缴纳VAT，这样一来，政府将会失去VAT税收的收入此外，还有一个更为重要的原因是，如果不将WHT包括在VAT税基中，则政府将面临公共开支的资金不足的问题。

因为如果不将WHT包括在VAT税基中，则WHT的收入将会全部流入企业，而政府将不再能够从企业身上获得资金来支付公共开支，这将导致公共开支的资金不足总的来说，应当将WHT包括在VAT税基中因为将WHT包括在VAT税基中，既可以保障国家财政收入不受影响，又能够减轻企业的负担，使企业能够继续保持盈利，同时也可以为政府提供资金来支付公共开支。

Taxation has always been a problem faced by many countries, because taxation can not only provide fiscal revenue for the country, but also help the country pay public expenditure, so as to maintain the normal operation of the country. However, at the global level, how to reasonably levy taxes has always been the focus of peoples attention. One of the main focuses of debate is whether Value-added Tax (VAT) base should include Withholding Tax (WHT). This is a highly controversial issue, because if WHT is included in VAT base, it will make enterprises bear too much burden, while if WHT is not included in VAT base, ion, we need to consider this issue from different angles.

When considering this issue, the first thing we need to understand is that the main purpose of VAT base is to protect the fiscal revenue of the country from being affected. Therefore, if WHT is included in VAT base, it will only increase the burden of enterprises, reduce the surplus of enterprises, and thus reduce the fiscal revenue of the country. In addition, there is another more important reason that WHT is a process of enterprises paying taxes, while VAT base is a process of government collecting taxes. Therefore, if WHT is included in VAT base, it means that during the process of collecting taxes, the government will once again force enterprises to bear the burden of taxes, which will lead to the excessive burden of enterprises.

On the other hand, if WHT is not included in VAT base, but levied as another kind of tax, the goverf WHT will flow into enterprises entirely, and enterprises will no longer need to pay VAT, so that the government will lose the VAT tax revenue. In addition, there is another more important reason that if WHT is not included in VAT base, the government will face the problem of insufficient funds forterprises entirely, and the government will no longer be able to obtain funds from enterprises to pay for public expenditure, which will lead to insufficient funds for public expenditure.

In general, WHT should be included in VAT base.