三、我国实行“生产型”增值税的现状研究通过对增值税类型的经济本质和世界各国选择实施增值税的现状的阐述，我们就会产生疑问，既然世界通行的‘销费型”增值税的优点如此明显，为什么我国1994年税制改革时仍选择实施“生产型”增值税？若想对1994年的增值税设计作出客观分 Third, China’s implementation of the “production-type” value-added tax status quo Research on the nature of the VAT type and the world’s choice of value-added tax status quo elaborated, we will have questions, since the world’s ’sales fee’ value-added tax So obvious is the reason why China still chose to implement a “production-type” value-added tax when it implemented the 1994 tax reform? If we want to make an objective assessment of the 1994 VAT design