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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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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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。

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