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。

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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。

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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。

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