我国增值税现状 目前,国际上存在三种类型的增值税,即消费型增值税、收入型增值税和生产型增值税。 消费型增值税允许将用于应税产品生产的固定资产纳入扣除范围,当期外购用于应税产品生产的固定资产已纳增值税,可以从应纳税金中一次性全部扣除,这是一种规范的增值税类型,为欧共体及许多发达国家和发展中国家所采用,是增值税发展的主流和方向; Present situation of value-added tax in our country At present, there are three types of value-added tax in the world, namely, consumption-type VAT, income-type VAT and production-type VAT. Consumption VAT allows fixed assets for taxable products to be included in the deduction, and the fixed assets purchased for the production of taxable products in the current period have been accrued value added tax, which can be deducted from the tax payable at one time. This is a The standardized VAT types adopted by the European Community and many developed and developing countries are the mainstream and direction of the VAT development.