一、增值税运行中存在的主要问题1．“生产型”增伍税不利于企业扩大再生产和向市场经济机制的转移。我国目前实行的是“生产型”增值税，它的基本特征是企业购入固定资产不允许扣除“进项税”。作为生产资料重要组成部分的固定资产，其价值将在使用过程中逐步转移到所生产的产 First, the main problems in the operation of value added tax 1. “Production-based” tax increases are not conducive to expanding the reproduction of enterprises and the transfer of market-oriented economic mechanisms. The current implementation of our country is a “production-type” value-added tax. Its basic feature is that enterprises can not deduct “input tax” from the purchase of fixed assets. As an important part of the means of production of fixed assets, its value will be gradually transferred to the production of the production process