增值税是以商品或应税劳务的增值额为课税对象的一种流转税。我国目前实行的是生产型增值税，即购进生产用固定资产的进项税额不允许抵扣。本文认为随着企业的资本有机构成不断提高及市场竞争日趋激烈，允许购建固定资产的进项税额分期抵扣，有利于建立公平税负、平等竞争的市场经济机制 Value-added tax (VAT) is a type of turnover tax that targets the appreciation of goods or taxable services. The current implementation of our country is a production-type value added tax, that is, the amount of input tax on fixed assets purchased for production is not allowed to be deducted. This paper argues that with the continual improvement of the organic composition of the capital of an enterprise and the increasingly fierce market competition, it is beneficial to establish a fair market tax mechanism and an equal competitive market economy mechanism by allowing the input tax of purchasing and constructing fixed assets to be offset in installments