“营改增”已经势在必行,但是增值税的扩围也面临地方政府财政收入减少、增值税占税收收入的比例过高、体制困境、部分特殊服务行业税负加重等难题。因此,增值税“扩围”应该分步骤地与分税制改革同步进行,重构地方税体系,慎重选择成为地方税主体的新税种并应科学设计税率。 However, the expansion of value-added tax is also facing such problems as the reduction of fiscal revenue of local governments, the excessively high proportion of value-added tax in tax revenue, the structural difficulties and the increased tax burden on some special service industries. Therefore, the value-added tax expansion should be carried out step by step in line with the reform of the tax-sharing system, to rebuild the local tax system, and to carefully choose the new taxes to be the subject of local taxes and to design the tax rates scientifically.