目前我们进行的“营改增”试点,不仅对于深化我国税法改革、税制调整具有重要的意义,而且将对整个财税法体系、财税体制乃至整个经济、社会、政治体制带来重大的变革。但客观而言,营改增试点及扩围过程中,出现了许多始料未及的问题,例如,营改增试点及扩围的合宪合法性、相当试点企业并未享受到结构性减税的实惠、中央政府与地方政府收入分配、坚持贯彻税收公平原则以 At present, the pilot program “reforming our camps and increasing profits” carried out by our country not only plays an important role in deepening the reform of taxation law and taxation system in our country, but also brings about major changes to the entire system of fiscal and taxation, the fiscal and taxation system and the entire economic, social and political system . Objectively speaking, however, there have been many unforeseen problems in the course of increasing the number of pilot camps and expanding their camps. For example, the reform of pilot camps and the constitutional legitimacy of expanding their scopes have not substantially benefited the pilot enterprises Tax benefits, the central government and local government revenue distribution, adhere to the principle of fair tax