1994年税收制度改革时,由于担心实行消费型增值税投入的资本所含税金要予以抵扣,会给财政政策带来很大的压力以及考虑到当时通货膨胀和投资过热的经济背景,所以我国选择了生产型增值税。这一税制格局与其它政策手段配合,曾比较有效地抑制了通货膨胀和投资过热,其历史作用有目共 At the time of the 1994 tax reform, due to the tax deduction for the capital involved in the implementation of consumer-type VAT, weighed heavily on fiscal policy and given the economic background of inflation and overheated investment, Selected production VAT. This tax structure, in coordination with other policy instruments, has more effectively suppressed inflation and overheated investment, and its historic role has been in full swing