在全国范围内推行增值税改革的模式在学界大致有三种:第一种是以目前东北三省试点转型增值税为蓝本,在所有行业对生产用机器设备全额抵扣的改革模式;第二种是在第一种基础上扩大抵扣范围,对所购全部固定资产包括机器设备和房屋建筑一次性抵扣,即消费性增值税改革模式;第三种是? The implementation of the reform of value-added tax nationwide in the academic community roughly in three ways: The first is based on the pilot transformation of value-added tax in the three northeastern provinces as the base, in all industries on the production of machinery and equipment full deduction of the reform model; the second Is to expand the scope of deductible on the basis of the first type and to offset the one-time offset of all the fixed assets purchased, including machinery and equipment and building construction, namely the VAT reform mode of consumption;