本文从四方面阐释了近中期中国财税体制适宜以“消费”为主要课税源泉;并论述了我国消费课税必须以增值税为本。其中,通过从理论、从国际比较以及从我国产业结构调整需求等角度分析增值税的优越性、各国增值税税基渐次扩大的历程以及我国增值税制现存的问题,结合“营改增”试点现状,提出若干税制改革思路。 This article explains from four aspects that the fiscal system in China is suitable for “tax” as the main source of taxation in the near and middle period; and discusses that the tax on consumption in China must be based on value added tax. Among them, through the analysis of the superiority of value-added tax from the perspective of theory, international comparison and demand adjustment of China’s industrial structure, the gradual expansion of value-added tax bases in various countries and the problems existing in China’s value-added tax system, Pilot status quo, put forward a number of tax reform ideas.