The advantage of the consuming-type value-added tax lies in the fact that it can encourage investment, impel social productivity to develop with a frog-leap way, upgrade the products ' competitiveness in the market at home and abroad. 消费型增值税的优势在于:鼓励投资,推动社会生产力跨越式发展,提高本国产品在国内国际市场的竞争优势;