消费型增值税与生产型增值税相比有着明显的优越性,因此必须尽快实现增值税转型。在增值税转型过程中可能会遇到诸如财政压力大、固定资产存量如何处理、发票管理难度加大、刺激外延式再生产等问题,为此要积极采取渐进式转型、扩大税基、重新认定纳税人、统一发票管理等措施,促进增值税的顺利转型。 Consumption-based VAT has obvious advantages over production-based VAT, so it is necessary to realize the VAT transformation as soon as possible. In the process of value-added tax reform, we may encounter such problems as great financial pressure, how to handle the stock of fixed assets, increase the difficulty of invoice management and stimulate the extension of reproduction. Therefore, we must adopt a gradual transition to expand the tax base and re-determine the tax payment People, unified invoice management and other measures to promote the smooth transformation of value-added tax.