“营改增”是我国税务体制的重大改革,全年减税将达到5000亿元。如此诱人的“大礼包”为我国经济发展注入新活力的同时,也为我们带来了许多新问题与新挑战,例如,“营改增”后地方税收面临着税种缺失、收入锐减、征管压力增大等诸多问题。“营改增”对于我国的税务体系及相关机构和单位影响深远,在这其中,地税部门如何发展是本文关注的重点。 The “tax reform” is a major reform of China’s tax system. The annual tax cut will reach 500 billion yuan. Such tempting “spree” infuses new vitality into our country’s economy while bringing many new problems and new challenges to us. For example, after the “tax reform”, the local taxation is facing a shortage of tax items, Sharp drop in revenue, increasing the pressure on collection and many other issues. “Business tax increase ” for our country’s tax system and related agencies and units far-reaching impact, in which one, how the development of land tax department is the focus of this article.