从长远看,实现增值税由“生产型”向“消费型”转变有利于企业减轻税收负担,提高生产技术水平和产品的科技含量;有利于企业进一步扩大生产经营规模,提高市场竞争能力,对市场经济的健康发展和税收收入的稳步增长是有好处的。但就我国目前的现实情况看,“生产型”增值税转为“消费型”增值税后,受固定资产增量、存 In the long run, the transformation of value-added tax from “production type” to “consumer type” will help enterprises to reduce their tax burden and raise the technological level of production technology and the scientific and technological content of products. This will help enterprises to further expand their production and operation scale and enhance their market competitiveness. The healthy development of the market economy and the steady growth of tax revenue are good. However, judging from the current situation in our country, after the value-added tax on “production-type” is converted to the “consumption-type” value-added tax,