我国增值税应选择消费型杨虹我国现行增值税采用生产型，其特点是计算增值税时，不允许扣除纳税期内固定资产所负担的税款。这种规定基于两种考虑：一是考虑到财政收入，税基不易过小；二是能抑制固定资产投资膨胀。但是生产型增值税也有缺陷，主要表现在：第一，不扣除固... China’s value-added tax should choose consumer Yang Hong China’s current value-added tax production type, which is characterized by the calculation of value-added tax, does not allow the tax deduction of fixed assets during the tax burden. This provision is based on two considerations: First, taking into account the revenue, the tax base is not too small; Second, it can restrain the expansion of investment in fixed assets. However, production-based VAT also has flaws, mainly manifested in: first, without deduction solid ...