“三农问题”、城乡差距、地区差距是当前社会不和谐的现象之一。本文以财税制度中的生产型增值税为例,论述了政府制度安排的缺陷是造成这些差距的原因之一,建议以科学发展观和构建和谐社会的理念为指导,尽快转变生产型增值税纳税方式为消费型增值税纳税方式,缩小城乡、地区收入差距。 “Issues Concerning Agriculture, Rural Areas and Farmers”, the gap between urban and rural areas and the regional disparity are among the phenomena of current social discord. This paper takes the production VAT in the fiscal and taxation system as an example to discuss the defects of the government institutional arrangement as one of the reasons for these differences. It is suggested that the scientific concept of development and the idea of ​​building a harmonious society should be taken as a guide to change the production value added tax Way for the consumer VAT tax, narrowing the urban-rural income gap between regions.