“营改增”经历了几年的试点，对我国税收体制改革、产业与企业结构调整起到了积极的影响作用。但改革过程中，部分企业中出现了和改革的初衷相背离的情况，本文分析了引起这种现象的原因，并分析了“营改增”与两税并征相比的进步之处。同时，又对随着试点范围扩展到全国，“营改增”在具体实践过程中需要解决的问题提出了几点建议。%"Replacing the business tax with a value-added tax" has made experiments for several years, which has positive effects on the innovation of the tax system and the structural adjustment of industries and enterprises. In some companies, there are many situations that the reform deviates from the original intention. This paper analyzes the causes of this situation, and the advantages of the"replacing the business tax with a value-added tax" compared with two-tax together. At the same time, with the scope of the pilot extending all over the country, it puts forward some suggestions on the problems to be solved in the practice of"replacing the business tax with a value-added tax".
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