一、我国增值税转型改革的主要内容及局限性分析(一)增值税转型改革的主要内容增值税转型改革的主要内容包括:自2009年1月1日起,在维持现行增值税税率不变的前提下,允许全国范围内的所有增值税一般纳税人抵扣其新购进设备所含的进项税额,未抵扣完的进项税 First, the main contents of China’s VAT reform and the limitations analysis (A) of the main contents of VAT reform The main contents of VAT reform include: since January 1, 2009 onwards, while maintaining the current VAT rate unchanged Under the premise of allowing all the nationwide VAT general taxpayers to deduct the input tax of newly purchased equipment, the input tax that has not been deducted