论“生产型”增值税的负效应及改进思路李宝民目前，增值税收入已占我国全部税收收入的５０％以上，征税范围覆盖所有货物的生产、流通、以及货物的加工、修理修配；而且，随着我国税制改革的深入，增值税的收入规模和征收范围还将进一步扩大。可见，增值税在我国社会经济... On the Negative Effect of “Production-type” Value-added Tax and Suggestions for Improvement Li Baomin At present, the value-added tax revenue accounts for more than 50% of the total tax revenue in China. The scope of taxation covers the production and circulation of all goods, as well as the processing, repairing and repairing of goods; and With the deepening of China’s tax reform, the scale of revenue and the scope of levying value-added tax will be further expanded. Visible, value added tax in our socioeconomic ...