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在全国范围内实施的增值税转型影响了我国经济发展,小规模纳税人税负的调整促进了其与一般纳税人之间的税收公平,取消关于外商投资企业增值税优惠的政策促进了内外资企业的公平竞争与税收平等,固定资产的抵扣给不同行业带来不同程度的税收实惠,对矿产和再生资源政策的调整体现了经济法的平衡协调原则和可持续发展理念.但是,增值税转型也带来了一系列问题,如法律位阶较低,固定资产抵扣引起的就业问题等,还有待进一步研究.“,”Nationwide implementation of VAT (Value-added Tax) transformation influences China's economic development:Small-scale Taxpayer's tax adjustment promotes tax justice with the General Taxpayer; Cancellation on VAT preferential policies related to foreign-investment enterprises encourages fair competition and tax equality; Deduction of fixed assets provides different benefits for different industries; The policy adjustments of mineral and renewable resources reflect balance coordination principle and sustainable development idea in economic law. However,VAT transformation also brings a series of problems,such as low-level of legal status,employment problem caused by fixed assets deduction,which need further research.