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。

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

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增值税转型是指增值税由现行的生产型转为消费型。

VAT Transition refers to transiting VAT from the current producing type into consuming type.

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