Consumption-type VAT的意思|示意

Width according to the different VAT tax base is divided into production-based value-added tax, income-based value-added tax and consumption-type VAT.

增值税根据税基的宽窄不同，分为生产型增值税、收入型增值税和消费型增值税。

Secondly, analysis the present situation of VATof our country, have proved the necessity to transition of VAT from production type to consumption type of our country.

其次，分析了我国增值税的现状，说明我国增值税由生产型向消费型转变的必要性。

Consumption type of VAT can overcome the disadvantage of production type of VAT and become the final goal of VAT transition.

消费型增值税能克服生产型增值税的缺点，是增值税转型的最终目标。

From the view of optimizing the tax system, it is necessary to transfer present production type VAT to consumption type VAT.

从优化税制角度出发，需要将现行生产型增值税转换为消费型增值税。