营业税改征增值税是我国目前税制改革的重点和热点,随着财政部和国家税务总局关于此次税改的方案的颁布,十二五期间将分三步完成营改增。增值税扩围有其必然性,分别体现在营业税重复征税、增值税抵扣链条不完整和出口贸易受阻三个方面上。面对此次改革契机,我们还应深刻思考中央与地方分税体制,增值税税制完善以及税制改革与经济增长方式的关系等一系列问题。 Business tax reform levy value-added tax is China’s current tax reform focus and hot spots, with the Ministry of Finance and the State Administration of Taxation on the tax reform program promulgated, during the second five-year period will be completed in three steps to change. The expansion of value-added tax has its inevitability, which are reflected in the following aspects: repeated taxation of business tax, incomplete value-added tax deduction chain and blocked export trade. In the face of this opportunity for reform, we should also ponder over a series of issues such as the system of tax distribution between the central and local governments, the improvement of the VAT system, and the relationship between the tax reform and the mode of economic growth.