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１９９４年税制改革后，增值税成为我国现行税制中的主税种。５年来的实践证明增值税对公平税负避免重复征税、增加财政收入起到了积极的作用。但生产型增值税不允许扣除固定资产所含税款，也逐步暴露出它的内在缺陷，影响着增值税制的合理性和科学性，基础产业表现尤为突出。
After the tax reform in 1994, the value added tax became the main type of tax in the current tax system in our country. Five years of practice have proved that value added tax has played a positive role in avoiding the taxation of taxation and increasing revenue. However, production VAT does not allow the deduction of taxes included in fixed assets, and gradually exposes its inherent defects, affecting the rationality and scientific value-added tax system, especially in the performance of basic industries.