明年我国将实行增值税转型改革，即由生产型增值税改为消费型增值税。就是说，企业生产经营过程中购进固定资产的进项税，由现在的不允许抵扣改为在转型后可以一次全部抵扣。这无疑会大大降低企业税负，增加经营收入，提高企业更新改造设备的积极性，加快企业发展，对于固定资 Next year, China will implement the transformation of value-added tax reform, that is, from the value-added production VAT to consumer-type VAT. That is to say, the input tax on the purchase of fixed assets in the course of production and operation of an enterprise can be devalued once and for all from the present non-allowable deduction. This will undoubtedly greatly reduce the corporate tax burden, increase operating income, increase the enthusiasm of enterprises to update and rebuild equipment, and accelerate the development of enterprises. For fixed assets