营改增于2012年1月1日在上海试点破冰,近年来,“营改增”实现了从地区试点到交通运输业及部分服务业的全国实行。2015年,李克强总理在政府工作报告中提出今年力争全面完成“营改增”。随着“营改增”的深入推进,其成效日益扩大,但与之俱来的问题也日渐显露。在此背景下,本文介绍了“营改增”的原因,从结构性减税的角度分析了“营改增”的短期与长期利弊。最后,就“营改增”全面推广后面临的问题,探索了富有针对性的应对策略。 Camp reform increased on January 1, 2012 pilot icebreaker in Shanghai, in recent years, “camp to change ” achieved from the pilot area to the implementation of the national transportation and some service industries. In 2015, Premier Li Keqiang put forward in his government work report this year that he will strive to complete the “battalion reform and capital increase” this year. With the deepening of the “camp change”, its effectiveness has been expanding day by day, but the problems with it have also become increasingly apparent. Against this background, this article introduces the reasons for the “change of business and management,” and analyzes the short-term and long-term advantages and disadvantages of “business reform and increase” from the perspective of structural tax reduction. Finally, on the issue of “popularization and reform of the camp” after the comprehensive promotion, we have explored the targeted coping strategies.