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我国现行的“生产型”增值税，仍存在重复征税等弊端；增值税的征收范围不广泛；对纳税人的界定和减免税的规定不规范；增值税专用发票在管理中存在很多问题等。因此，必须实行消费型增值税；扩大增值税时征税范围；规范增值税纳税人时界定；规范增值税的减免规定；加强对增值税专用发票的管理；加强税收法制建设，实现依法治税。
The existing “production-type” value-added tax in our country still has the drawbacks such as repeated taxation; the scope of the VAT collection is not extensive; the definition of taxpayers and the provisions on tax relief are not standardized; there are many problems in the management of VAT invoices . Therefore, consumer VAT must be implemented; the scope of taxation when VAT is expanded; the definition of value-added taxpayers should be regulated; the exemption of value-added tax should be regulated; the management of special VAT invoices should be strengthened; .