通过对产品税和增值税的对比分析,来研究我国流转税中主体税种的选择问题,对于指导我国税制改革实践确有重要意义。丛树海和夏锦良二同志的《产品税——增值税比较研究》(以下简称原文)一文载于《财贸经济》1991年第1期,原文对产品税和增值税的比较研究 Through the comparative analysis of product tax and value-added tax, it is of great significance to study the choice of the main types of taxes in turnover tax in our country to guide our country’s tax system reform practice. Cong Shuhai and Xia Jinliang two comrades “product tax - a comparative study of value-added tax” (hereinafter referred to as the original text) in a “Finance and Trade Economy” 1991 the first period, the original product tax and value-added tax comparative study