党的十六届三中全会明确提出“增值税由生产型改为消费型，将设备投资纳入增值税抵扣范围”的改革方向，并将于2004年在东北老工业基地的8个行业中进行增值税转型试点。由此可见，增值税转型是大势所趋，但要在全国范围内推行还应把握时机，时机选择要考虑以下因素：一是财政承 The Third Plenary Session of the 16th CPC Central Committee clearly proposed a reform direction of “converting VAT from production-oriented to consumer-oriented and integrating equipment investment into the scope of deductible value-added tax” and will be implemented in 2004 in the eight industries in the northeast old industrial base Conduct VAT pilot reform. This shows that the transformation of value-added tax is the trend of the times, but to implement the nationwide should also seize the opportunity to choose the timing to consider the following factors: First, the financial commitment