2016年5月1日起,营业税全部改征为增值税,从此营业税宣告正式退出历史舞台,这就是“营改增”。本文对营业税改征增值税这一改革实施的历史背景、以及实施后对企业、地方政府的税负的影响,作一次简单的初步分析,并提出一些肤浅的建议。 From May 1, 2016 onwards, all sales tax will be levied as value-added tax. Since then, sales tax has officially been withdrawn from the stage of history. This is the “tax reform”. This article makes a simple preliminary analysis of the historical background of the implementation of the reform of business tax levied on VAT and the impact on the tax burden of enterprises and local governments after implementation, and puts forward some superficial suggestions.