随着我国经济的飞速发展,目前对于增值税的有关规定在市场经济环境迁移变化作为背景的情况下还存在着相应的不足之处,而这对于持续发展国家宏观经济造成了很大的障碍。因此,开展增值税的改革显得尤为重要。天津、上海等多个大中城市都已经开展了营业税改征增值税的国税法制改革,这种营改增政策在推动营业税收的持续健康发展方面也已取得了一定的可赞效果。所以,为了能更好地推行并维护营改增政策的顺利发展,对于增值税和营改增之间的异同就十分有必要的进行明确、清晰的认识及探讨。本文会通过对我国现行增值税存在的问题做出分析,综合讨论营改增政策的履行原则与基本内容,详细解读了营改增政策的试点方案,并深刻研究了营改增与现行增值税之间的异同。 With the rapid development of economy in our country, there still exist some shortcomings in the relevant regulations of value-added tax under the background of the change of the market economy environment. And this has caused a great obstacle to the sustainable development of the national macroeconomy. Therefore, the VAT reform is particularly important. Many large and medium-sized cities such as Tianjin and Shanghai have already carried out the reform of the taxation system for business tax reform and value-added tax. Such reform has gained some praiseworthy results in promoting the sustained and healthy development of business tax revenue. Therefore, in order to better promote and maintain the smooth development of the policy of increasing battalion reform, it is necessary and necessary to make clear and clear understandings on the similarities and differences between the VAT and battalion reform. This article will analyze the problems existing in China’s current value-added tax, comprehensively discuss the implementation principle and basic content of the policy of increasing VAT reform, explain in detail the pilot program of increasing the VAT policy, and deeply study the relationship between VAT reform and current value-added tax Similarities and differences between.