一、三种类型增值税的比较分析理论上，以确定增值税计税依据（即税基）时非增值税项目范围大小为标准，把增值税分为生产型、收入型、消费型三种类型。为了讨论方便，设ａ代表纳税人当期应纳增值税，ｂ代表当期增值税应税销售收入，ｃ代表当期购入固定资产价值，ｄ代表当期购 A comparative analysis of three types of value-added tax In theory, the value-added tax is classified into three types: production type, income type and consumption type Types of. For the convenience of discussion, let a represent the taxpayer’s current VAT, b represents the taxable sales income of the current period, c represents the current value of the fixed assets purchased, d represents the current purchase