一、增值税制度对经济有效运行的三大障碍 现行增值税的制度设计对公平竞争、产业结构优化产生严重的障碍，主要表现为： １、对资本密集型企业和现代化程度高的企业发展的障碍。 由于担心实行消费型增值税在税率不变的情况下会减少财政收入，而提高税率又会引起纳税人的反感， I. The Three Obstacles to the Economical and Effective Operation of the VAT System The current system design of value added tax has serious obstacles to fair competition and optimization of the industrial structure. The major manifestations are as follows: 1. The development of capital-intensive enterprises and enterprises with a high degree of modernization obstacle. Fearing that the implementation of consumer value-added tax will reduce the revenue while maintaining the same tax rate, raising the tax rate will in turn cause taxpayers’ resentment,