营改增是我国经济发展史上一次有着深远历史意义的税制改革。在我国历史发展中,历次重大的赋税制度改革连贯成一条清晰的发展脉络。透过贯穿其中的文化“基因”和赋税制度演进的内在逻辑,能够得出对于推进营改增改革乃至整个税制改革的有益启示。我国赋税制度演进的内在逻辑每一次重大赋税制度改革所面临的是经济社会形势发展的巨大变化,改革顺应了经济发展的迫切要求。我国历史上最早的具有较大影响的赋税制度改革—— The reform of the camp is a far-reaching historical tax reform in the history of China’s economic development. In the historical development of our country, the major reforms in the taxation system have been coherently formed into a clear vein of development. Through the inherent logic of the cultural “gene ” and tax system evolution, we can draw a useful enlightenment on pushing forward the reform of the camp and the reform of the entire tax system. The Internal Logic of the Evolution of China’s Tax System Every major reform of the tax system is confronted with a tremendous change in the development of the economic and social situation. The reform accords with the urgent requirements of economic development. The earliest reform of the tax system in our country, which had a great influence,