【摘要】 生产型和消费型增值税各有优缺点。结合我国的经济实际看 ,生产型增值税弊大于利 ;而消费型增值税则利大于弊 ,而且其弊端是可以通过相关措施被克服或避免的。因此 ,应将我国现行生产型增值税改为消费型增值税 ,实行全面转型 ,一次到位 ,并做好相应的配套改革工作。更多还原

【Abstract】 Both productive and consumptive added value taxes have their own advantages and disadvantages respectively. Economic practices in China show that disadvantages overwhelm advantages in the productive added value tax while in the consumptive one the case is on the contrary. On the other hand, some corresponding measures can be taken to overcome or avoid those disadvantages. Accordingly, it is advisable to change the current productive added value tax to the consumptive one once for all, and some corresponding reforms should be conducted in the mean time.更多还原