本文对生产型增值税的几种弊端进行分析,说明实施消费型增值税的必要性,重点从增值税转型对我国经济的影响来分析,增值税转型有利于社会和不同行业加强投资,有利于产业结构的优化,有利于合理利用外资以及刺激和激励企业出口产品等,因此,应将我国现行生产型增值税改为消费型增值税,实现全面转型。 This article analyzes several drawbacks of production VAT, and illustrates the necessity of implementing consumer VAT. The emphasis is analyzed from the impact of VAT transformation on China’s economy. The transformation of value-added tax is conducive to strengthening investment in society and different industries, which is in favor of The optimization of industrial structure is conducive to the rational use of foreign capital as well as the stimulation and encouragement of enterprises to export products. Therefore, the current value-added tax on production-type VAT should be changed to consumption-based value-added tax to achieve full transition.