如何根据国情和经济发展需要,选择恰当的增值税类型,以便更好地适应我国社会主义市场经济的健康和有序发展,是当前财税理论界和实际工作部门共同关注的焦点问题。生产型增值税在运作中不断地暴露出许多缺陷,而目前的经济形势相对税改时发生了很大的变化,转型是适应经济发展需要的必然选择。 How to choose the appropriate types of VAT according to national conditions and economic development needs in order to better adapt to the healthy and orderly development of China’s socialist market economy is the focus of the current tax and theoretical circles and practical work departments. During the operation, the production value added tax has exposed many defects constantly. However, the current economic situation has undergone great changes in comparison with the tax reform. The transformation is an inevitable choice to meet the needs of economic development.