面对社会发展的新形势,经济的发展问题也逐渐变得重要,在APEC峰会以及中央的财经峰会上,习近平多次提到了“供给”的内容,对于经济的改革势在必行,在这样的形势下,我国对税收的体系进行了多次的改革。“营增改”试点方案目的是为了对地方的税制结构进行优化改革,从而实现各个行业之间税收负担比率的平衡,但是“营增改”的试用改变了地方政府原有的税收体系以及格局,这就会在一定的程度上对地方政府产生相应的影响。 In the face of the new situation of social development, the issue of economic development has gradually become more and more important. At the APEC summit and the central finance summit, Xi repeatedly mentioned the content of “supply ”, which is imperative for economic reform. Under such circumstances, our country conducted many reforms on the tax system. The purpose of the pilot scheme of “camp improvement” is to optimize and reform the local tax structure so as to achieve a balance between the tax burden ratios of various industries. However, the trial of “camp improvement” has changed the original Tax system and pattern, which will to some extent have a corresponding impact on local governments.