本文依据税收相对中性理论,增值税以其自身的内在优势,与中性税收所要求的效率原则和普遍原则相契合。从经济学视角看,增值税转型主要由生产型、收入型增值税向消费型增值税转变,更多地体现中性收入原则。本文认为,考虑到财务承受能力现阶段应逐步推行,即先对东北老工业基地进行试点,然后逐步对全国的所有行业实行消费型增值税。 Based on the relatively neutral tax theory, value added tax, by its own inherent advantages, is compatible with the efficiency and general principles required by neutral taxation. From an economic point of view, the transformation of value-added tax mainly consists of the production-oriented and income-based value-added tax to consumer-oriented VAT, and more to the principle of neutral income. This article argues that taking into account the financial sustainability of the current stage should be gradually implemented, that is, the pilot of the northeast old industrial base, and then gradually implement consumer-type value-added tax for all industries across the country.