我国增值税从生产型转为消费型改革的全面推行,对宏观经济增长和对产业结构的影响效应值得关注。近年来,很多国内学者已经做了大量的研究工作。行伟波(2007)从税收负担、税收收入等方面,通过对国外研究文献的综述分析了增值税 The full implementation of the VAT reform in our country from a production-oriented to a consumer-oriented reform deserves our attention on the macroeconomic growth and its impact on the industrial structure. In recent years, many domestic scholars have done a lot of research work. Rowe Po (2007) from the tax burden, tax revenue and other aspects, through a review of foreign research literature analysis of value added tax