一、增值税转型概述增值税是以从事销售货物或者提供加工、修理修配劳务以及从事进口货物的单位和个人取得的增值额为课税对象征收的一种税。增值税按对外购固定资产处理方式的不同,可划分为生产型增值税、收入型增值税和消费型增值税。生产型增值税,不允许纳税人从本期销项税额中抵扣购入 I. Introduction to Value-added Tax Transformation Value-added tax (VAT) is a tax levied on the taxable object by the added value obtained by units and individuals engaged in the sale of goods or the provision of processing, repairing and repairing services as well as engaging in the import of goods. Value-added tax on the purchase of fixed assets in different ways, can be divided into production-based value-added tax, revenue-based value-added tax and consumer value-added tax. Production value-added tax does not allow taxpayers to deduct purchases from the current output tax