国家税务总局政策法规司副司长李万甫近日表示,为迎接加入WTO,中国税制必须主动修改删除与其规则明显不符的部分,有以下几个方面: (一)为保护幼稚产业发展,增值税将由生产型转为消费型,以降低国内企业的生产成本。例如外购的固定资产所含税金不能抵扣,与国际上通行的消费型制度下所有的外购账目都可以抵扣 Li Wanfu, deputy director of the State Administration of Taxation, said recently that in order to meet the accession to the WTO, China’s tax system must take the initiative to amend and delete the part that is obviously inconsistent with its rules. There are several aspects as follows: (1) In order to protect the development of infant industries, Type to consumer type, in order to reduce the production costs of domestic enterprises. For example, the tax included in the purchased fixed assets can not be deducted, and all the overseas purchased accounts under the prevailing consumer-type system can be deducted