我国已明确自2004年1月1日起在东北地区率先进行增值税转型改革试点,在维持17%税率不变的情况下,在装备制造、石油化工、冶金、船舶制造、汽车制造、高新技术、军品和农产品加工8个行业用消费型增值税替代目前的生产型增值税。这标志着酝酿已久、作为我国新一轮税改“重头戏”的增值税转型已拉开了序幕。增值税转型将对投资、消费、进出口等经济增长要素以及经济结构产生广泛而深远的影响。当前在增值税转型问题上,人们还存在一些错误认识,亟待澄清。首先是消费型增值税的准确定义问题。目前的普遍的宣传是我国将实行由生产型增值税向消费型增值税的转型改 Since January 1, 2004, China has clearly piloted the pilot reform of value-added tax (VAT) reform in the northeastern region. While maintaining the same 17% tax rate, China has made great achievements in equipment manufacturing, petrochemical industry, metallurgy, shipbuilding, automobile manufacturing, high and new technology , 8 industries of military products and processing of agricultural products replaced the current production-type value-added tax with consumer-type VAT. This marks the long-awaited reform, as China’s new round of tax reform, “highlight” of the VAT reform has begun. The transformation of value-added tax will have a wide-ranging and far-reaching impact on the elements of economic growth, such as investment, consumption, import and export, and economic structure. At present, people still have some misunderstandings on the issue of value-added tax reform, which needs to be clarified urgently. The first is an accurate definition of VAT for consumption. The current general publicity is that China will implement the transformation from a production VAT to a consumer VAT