为了迎接加入ＷＴＯ后的挑战 ,中国税制必须主动改革 ,充分发挥税收的调节作用 ,保护国内产业的发展。新的税制改革方案之一就是转变增值税类型 ,即由生产型转为消费型。那么进入ＷＴＯ与增值税类型有何关系呢 ?生产型与消费型对进入ＷＴＯ分别有何影响 ?笔者论述如下 :增值税 In order to meet the challenge after China’s accession to the WTO, China’s tax system must take the initiative to reform, give full play to the tax regulatory role and protect the development of the domestic industry. One of the new tax reform programs is to shift the VAT type from production to consumption. So what is the relationship between entering the WTO and VAT types? What are the effects of production and consumption on entering the WTO? The author discusses the following: Value Added Tax