长期以来,我国实行的是生产型增值税,但是在其实施过程中存在着诸多弊端,迫切需要进行改革,。为了使我国经济更好的发展,我国先后采取了一系列措施,如扩大增值税征收范围,加强税收管理手段,并且在2009年进行增值税转型工作,即由原有的生产型增值税转为消费型增值税。 For a long time, China has implemented a production-based value-added tax, but there are many drawbacks in its implementation and there is an urgent need for reform. In order to make our economy develop better, our country has successively taken a series of measures, such as expanding the scope of VAT collection and strengthening the taxation management methods. In 2009, the VAT transformation was carried out from the original VAT Consumer VAT.