目前,增值税的税制模式依税基的大小分为“生产型”、“收入型”和“消费型”３种,其区别主要在于对资本性投资是否允许抵扣及抵扣方法的不同。世界上绝大多数实施增值税的国家均选择“消费型”增值税,选择“生产型”增值税的仅有包括我国在内的少数几个国家。我国现行的?.. At present, the tax model for value-added tax is divided into three types, “production type”, “revenue type” and “consumption type” according to the size of the tax base. The difference lies mainly in the differences between the methods of deductible capital investment and deductible capital investment. Most countries in the world that implement value-added tax have chosen “consumer-type” value-added tax. Only a handful of countries, including our own, have opted for “production-type” value-added tax. Our current? ..