生产型增值税向消费型增值税转换势在必行

The Inevitability to Transform from Production-typed to Consumption-typed Value-added tax

增值税是以商品生产、流通和劳务各个环节的增值额为征税对象的一种税。生产型增值税存在种种弊端,我国实行消费型增值税具有可行性。

Value-added tax is a kind of tax whose object of taxation is the added amounts of the product in production, circulation and labor service. Because of the disadvantage, the author discusses the feasibility to transform from production-typed to eonsumption-typed value- added tax.