增值税是在商品税基础上设计的相对科学的一种税,仅就商品或应税劳务在流转过程中的增值额部分计税,为避免重复征税,采用税款抵扣制。在增值税实际征收环节,抵扣额的确定一直是征纳税双方的焦点所在。本文在我国现有增值税基础上,比较生产型增值税和消费型增值税,分析生产型增值税向消费型增值税的转化对各方面所产生的影响及在我国实施的可行性。 The VAT is a relatively scientific tax which is designed on the basis of the commodity tax. Only the part of the value added of goods or taxable services in the circulation process is taxed. To avoid double taxation, the tax deduction system is adopted. In the actual collection of VAT, the determination of the amount of debit has always been the focus of both tax collection and taxation. Based on the existing value-added tax in our country, this article compares the value-added tax on production and consumption-type value-added tax, analyzes the impact of conversion of value-added tax on consumption to all aspects and the feasibility in our country.