在东北三省进行增值税转型在的试点刚刚开始，试点方案的优劣暂时难以辨明，笔者赞同实施消费型增值税，但对于新增机器设备和房屋建筑物等固定资产所含进项税金的抵扣方式有不同意见，考虑到对财政收入的影响，笔者建议采取分步抵扣法。对试行的行业、项目以及企业的审定凡试? The trial of value-added tax reform in the three northeastern provinces was just started. The pros and cons of the pilot program were temporarily difficult to identify. I agree with the implementation of consumer VAT, but with regard to the deduction of input tax on fixed assets such as new machinery and equipment and buildings There are different ways of thinking, taking into account the impact on fiscal revenue, the author proposes to take a step-by-step deduction. Trial of the pilot industry, projects and enterprises where the trial?