随着我国市场经济的发展,增值税和营业税并存的弊端越来越明显,本文分析了营改增的相关背景、必要性,对可能产生的问题作初步的探讨。 With the development of China’s market economy, the drawbacks of the coexistence of value-added tax and sales tax have become more and more obvious. This article analyzes the background and necessity of the business-tax increase and preliminary discussion on the possible problems.