一、消除重复征税，实现进项税额全额足额抵扣，提高国产商品在国内外市场的竞争力１．　分行业逐步实行消费型增值税，消除重复征税。目前，国际上实行生产型的增值税只有两个国家（即中国和印度尼西亚），其他征收增值税的国家都是实行消费型的增值税。由于我国的基本国情及 First, to eliminate double taxation, the full amount of input tax deduction, increase the competitiveness of domestic products in domestic and foreign markets 1. Gradual implementation of consumer-type value-added tax industry to eliminate double taxation. At present, there are only two countries in the world that implement production-based VAT (China and Indonesia). Other countries that charge value-added tax are consumer-oriented VAT. Due to China’s basic national conditions and