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摘要：近一年度以来营改增多次出现于新闻热点话题中，国民也早已不陌生。营业税作为我国流转税的一个大税种，以其自身存在的合理性，曾受到很多国家的推崇。然而随着经济社会的发展，这种局面已将面临着巨大的挑战。当前我国经济结构受到资源、环境、人口等因素的影响正面临转型的压力。由于营业税的税制弊端正逐步显现，影响现代第三产业的发展，而经济结构的转型对税制改革提出了更高的要求，因此我们亟需打通增值税链条以取代营业税。2011年11 月16 日，财政部和国家税务总局下发《营业税改征增值税试点方案》，决定从2012年1月1日开始在上海率先开展营业税改增值税扩围试点，“营改增” 试点改革正式进入实施阶段。8827
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本论文将从分析营业税在当前经济背景下的弊端入手：如影响增值税税收中性作用的发挥；抑制交通运输等生产性服务业即第三产业的快速发展；增加税收征管成本等等，逐步从侧面反映营改增的具体原因及客观必要性。通过深度地对试点区域的各方数据进行剖析研究后，从百姓日常生活、企业及纳税方等多方位肯定其积极意义继而提出下一步扩围政策的改进建议。完成了这几个思考点后，读者应该即可清晰地把握营改增的主旨，做到知晓献策本国经济发展。
关键词：营业税；增值税；税制改革；第三产业；可抵扣链条
Try to talk about something on the tax reform program : replacing the business tax with a value-added tax
Abstract：The topic on replacing the business tax with a value-added tax always becomes a hot news in recent year,so Chinese are already familiar with them. As business tax is a big item in the tax categories,it has been popular in many country because of its rationality.But with the development of the economy,it will face a big challenge. The economy in our country is facing a transition under the pressure of the resources,environment and population.Because of the appearance about the shortcoming of the business tax,affecting the development of the tertiary industry and according to the high level of the tax reform ,we urgently want to improve the value-added tax and let it instead of the business tax.On Dec.16 in 2011 the ministry of finance and taxation has issued the documents that ShangHai would be the first city to be the test district on the replacing the business tax with a value-added tax reform.This means that the tax reform has been control in the implementation phase.
This thesis will be start at the point about the shortcoming of the business tax under the current economic situation.Such as affecting the exertion about the neutral role of the value-added tax ,restraining the quick development of the tertiary industry ,for example restrain the transportation industry and adding the cost of the management of the taxing etc.Gradually reflect the specific reasons and objective necessity of this tax reform from the side aspect.After the depth profiling study of the data form all over, we can find the positive significance from the masses,companies and the taxpayer.Then give some deep suggestion. After thinking these points ,the readers could clearly grasp the key subject in this reform and participate or give a hand in it.
Key words： business tax; value-added tax; tax reform; tertiary industry; deductible chain
目 录
绪论1
一、营业税和增值税两税的基本概述 2
（一）营业税概述 2
（二）增值税概述 2
（三）两税分别对我国做出的贡献 3
1、营业税 3
(1)广泛的为我国筹集财政资金 3
(2)体现我国的经济政策，促进各行业协调发展 3
2、增值税 3
(1)公平税负促进市场经济的健康发展3
(2)稳定财政收入3