The paper discusses the value configuration of the model at different value units,and analyzes the increment character of each unit.

Therefore,it s supposed to be transferred into consumption type of VAT,meanwhile enlarge the range of tax collection,identify and regulate the behavior of minor taxpayers,and improve the tax collection for the sake of the successful transformation.

consumption type of VAT can eliminate double taxation and encourage investment.

Discussion on the change from production value-added tax to consumption value-added tax;

According to the difference of tax base width, Value-added tax (VAT) has three types: production value-added tax, revenue value-added tax and consumption value-added tax.

Since July 2004,reform experiment transferring production added-value tax to consumption value-added tax in northeast,central section and other places of China has gotten obvious effect.

Especially after China getting into WTO, it i s an infallible tendency of taxation reformation that productive value added tax is benefit to consumption value added tax.

The added - value tax of consumption is the beat choise for the reform.

It is a tendency to change the category of added - value tax for the reform ofadded - value tax, and the added - value tax of consumption is the best way for the reform of addded - value tax.