所谓的增值税转型,就是由现行的生产型增值税转为消费型增值税,其核心是允许纳税人抵扣购入固定资产所含进项税额。在当前应对金融危机,企业发展面临诸多困难的情况下,增值税转型改革有着十分重要的积极作用。本文试图通过对增值税转型的背景、意义、内容以及对发电企业的影响和应用中应注意的问题的一些思索,提高增值税转型改革理解和应用。 The so-called value-added tax reform, is from the current production value-added tax to consumer value-added tax, the core is to allow taxpayers to offset the purchase of fixed assets included in the amount of tax. In the current response to the financial crisis, business development faces many difficulties, the VAT reform has a very important and positive effect. This article attempts to improve the understanding and application of VAT reform through some considerations on the background, significance and content of the VAT transformation, as well as the impact on power generation enterprises and their application.