一、政策层面。1.完善增值税政策,简化税率结构。一是实施增值税政策的创新。服务业纳税人能够取得的进项税额非常有限,容易造成服务业在营改增后出现税负上升的现象。因此,建议有必要在原有税制的基础上进行创新,允许企业抵扣人力 First, the policy level. 1. Improve the value-added tax policy to simplify the tax structure. First, the implementation of the VAT policy innovation. The amount of input tax that the service taxpayers can obtain is very limited, which can easily cause the tax burden of the service industry to increase after the increase in the number of battalions. Therefore, it is suggested that it is necessary to innovate on the basis of the original tax system and allow enterprises to deduct manpower