一年来,全面实施营改增试点已取得改制、减税和促进经济转型发展等多方面成效,但现行处于过渡期增值税仍存在诸多有待破解的难点和需要克服的制度缺陷,全面深化改革要在进一步推进税制、体制和法制等制度性改革和建设上有所作为。全面深化税制改革全面深化增值税制度改革的目标是建立一个更加公正、简明、高效的增值税制度,即通过宽税基、广覆盖、简税率、少优惠、低成本改革,使增值税筹集财政收入功能进一步增强,对市场资源配置影响更显中性,征管效率更为提升,征纳成本更加低廉,更具税收竞争力。简化税率结构。全面实施营改增后,当前对于增值税一般纳税人,分为 In the past year, various measures have been taken to fully implement the reform and increase pilot camps, tax cuts and the promotion of economic restructuring and development. However, there are still many difficulties to be solved and the system defects that need to be overcome in the current VAT transition period. We will do something to further promote the institutional reform and construction of the tax system, system and legal system. Comprehensively Deepening the Reform of the Tax System The goal of deepening the reform of the value-added tax system in an all-round way is to establish a more fair, concise and efficient value-added tax system that enables value-added tax to be financed through wide tax base, broad coverage, simple tax rates, low concessions and low-cost reforms The income function has been further enhanced, the impact on the allocation of resources in the market has become more neutral, the efficiency of collection and management has been further enhanced, the cost of collection has been cheaper, and the tax revenue has become even more competitive. Simplify tax structure. After the full implementation of the VAT reform, the current VAT taxpayers are divided into