目前国际上存在三种类型的增值税 ,即消费型增值税、收入型增值税和生产型增值税 ,其差别主要体现在用于应税产品生产的固定资产的课税待遇上。消费型增值税允许将用于应税产品生产的固定资产纳入扣除范围 ,当期外购用于应税产品生产的固定资产已纳税金可以从应纳税金中一次性 At present, there are three types of value-added tax in the world, namely, consumption-type VAT, income-type VAT and production-type VAT. The difference mainly lies in the tax treatment of fixed assets for the production of taxable products. Consumption VAT allows fixed assets for taxable products to be included in the deduction, the current purchase of fixed assets for taxable products has been tax paid tax can be a one-time