按照“简税制、宽税基、低税率、严征管”的原则,中国下一步税制改革的基本思路将围绕以下七个方面展开:一是将现行的生产型增值税改为消费型增值税,允许企业抵扣当年新增固定资产中机器设备投资部分所含的进项税金。二是完善消费税,对税目进行有增有减的调整,将普通消费品逐步 According to the principle of “simple taxation system, wide tax base, low taxation rate and strict collection and administration”, the basic idea of ​​the next taxation system reform in China will focus on the following seven aspects: First, changing the existing value-added tax on production to consumer- Allow enterprises to deduct the new fixed assets investment in machinery and equipment part of the input tax. Second, improve the consumption tax, the tax items increase or decrease the adjustment, the general consumer goods gradually