财税体制改革是全面深化改革的关键,对我国经济的健康发展起重要作用。两会期间,相关报告指出,我国今年财务适当增加赤字,表现为减税增费,完善我国税制的遗留问题,为民服务,减轻企业税负。我国政府于今年5月1日起全面实施营改增,促进企业发展模式有机转变,保障我国企业税负只减不增。本文就营业税与增值税的关系、“营改增”的必要性及影响作初步的探讨和研究。 The reform of the fiscal and taxation system is the key to deepening the overall reform and plays an important role in the healthy development of our economy. During the sessions of the two sessions, the relevant report pointed out that China’s fiscal deficit increased properly this year, reflected in increased tax cuts, improve the remaining problems of our tax system, serve the people and reduce corporate tax burden. Since May 1 this year, the government of our country has fully implemented the reform of the camp and promoted the organic transformation of the mode of enterprise development so as to ensure that the tax burden on enterprises in our country will not be reduced. This article discusses the relationship between business tax and VAT, and the necessity and influence of “business tax reform”.