增生值产税型应向由消费型转变王鲲鹏余宏武我国现行增值税采用生产型，与消费型相比，它具有较强的筹集财政资金的功能。但是，继续采用生产型增值税也将面临更大阻力。本文试就增值税向消费型转变的必然性和可行性谈一点粗浅看法。一、生产型增值税的主要缺点和不足①没... The value of the proliferation of value-added tax should be transformed by the consumer Wang Kunpeng Yu Hongwu China’s current value-added tax production, compared with the consumer, it has a strong ability to raise financial funds. However, the continued use of production VAT will also face greater resistance. This article tries to talk about the inevitability and feasibility of changing the VAT to the consumption type. First, the major drawbacks and shortcomings of production-based VAT