生产型增值税在我国已实行了多年 ,作为一种不彻底的增值税税种 ,其弊端也随着经济的发展而日益呈现 ,实行消费型增值税的呼声也越来越高。本文将就生产型增值税是否适合当前经济形势 ,我国是否具备增值税立即转型的条件进行一点探讨。 Production VAT has been in operation for many years in our country. As a kind of incomplete VAT tax, its drawbacks are increasingly presented along with economic development. The voice of consumer VAT is getting higher and higher. This article will discuss whether the production VAT is suitable for the current economic situation and whether China has the conditions for an immediate transformation of VAT.