一、增值税转型改革的背景、内容作为流传税的主体,增值税在我国税制中占有极其重要的地位。1994年分税制改革以后,我国采取生产型增值税,不允许固定资产进项税额抵扣。随着经济全球化的纵深发展和市场经济体制改革的不断深化,我国对增值税制度改革的需求日益迫切。2004年下半年我国在东北地区8个行业进行增值税转型试点,允许纳税人抵扣新购进设备 First, the background and content of VAT reform As the main body of circulating tax, value-added tax occupies an extremely important position in our tax system. After the tax-sharing reform in 1994, China adopted a production-type value-added tax and did not allow the deduction of input tax on fixed assets. With the further development of economic globalization and the continuous deepening of market economy system reform, the demand for the reform of the VAT system in our country is increasingly urgent. In the second half of 2004, China conducted a pilot program on value-added tax transformation in eight industries in the northeast region, allowing taxpayers to offset newly purchased equipment