“营改增”政策是国家深化税制改革、加大力度减轻纳税人税收负担、促进经济健康平稳发展的重要举措,对打通增值税抵扣链条、扶持第三产业发展、降低出口成本方面都具有深远影响。本文拟从法律的角度出发,探讨后营改增时代存在的税收法律风险及防范问题,并提出在试点改革过程中的政策落实和完善方面的建议。 The policy of “Changing Camps and Increasing Enterprises” is an important measure for the state to deepen the reform of the taxation system, increase the tax burden on taxpayers and promote a healthy and steady economic development. It is necessary to open up a value added tax deduction chain, support the development of the tertiary industry and reduce the export cost Have a profound impact. This article intends to explore the tax legal risks and precautionary issues existing in the post-VAT reform era from the perspective of law, and puts forward some suggestions on the implementation and perfection of the policies during the pilot reform.