(本刊讯)我国新一轮税制改革将陆续启动,七大税制改革将陆续提上日程。七项改革中,首先是将现行的生产型增值税改为消费型增值税,允许企业抵扣当年新增固定资产中机器设备投资部分所含的增值税进项税金。这一改革意味着,企业缴纳增值税时,可以将购买机器设备所含增值税进项税金 (Ben Kanxun) A new round of China’s tax reform will start one after another, and the reform of the seven major tax systems will be put on the agenda one after another. In the seven reforms, the first is to change the existing value-added tax on production to a value-added tax on consumption, allowing the enterprise to offset the input VAT on value-added tax included in the investment in machinery and equipment in the newly added fixed assets of that year. This reform means that when enterprises pay VAT, they can purchase VAT included in the value added tax on machinery and equipment