增值税是我国税收收入中的第一大税种,其改革牵涉面广影响力大。而固定资产因素又是当前生产型增值税税基中的一个份量颇重的部分,因此,增值税转型过程中存量固定资产处理方案的制定,应慎之又慎。本文从可操作性、财政承受力和税收公平三个方面分析后,认为我国实施增值税转型时可以不考虑对存量固定资产的增值税抵扣,但应辅以加速折旧法对相关纳税人加以补偿。 Value-added tax (VAT) is the largest tax in China’s tax revenue. Its reform involves a wide range of influence. However, the fixed asset factor is a heavy weight part of the current VAT base of production VAT. Therefore, the preparation of the fixed asset disposal plan during the VAT transformation should be cautious and cautious. After analyzing the operability, financial affordability and tax fairness, this paper argues that the VAT deduction of fixed assets in stock can be ignored in the implementation of VAT transformation in our country, but should be supplemented by the accelerated depreciation method to the relevant taxpayers make up.