“营改增”是指以前缴纳营业税的应税项目改成缴纳增值税,增值税就是对于产品或者服务的增值部分纳税,减少了重复纳税的环节。本文从税制完善性、产业发展和经济结构调整的角度以及税收征管的角度剖析了“营改增”的必要性,从扩围试点的效果、调查中发现的问题着手,提出了以“营改增”为契机,推动财政体制改革。 “Business tax increase ” refers to the taxpayer previously paid business tax changed to pay value-added tax, value-added tax is part of the value-added tax on products or services, reducing the repeat tax. This paper analyzes the necessity of “increasing profits and increasing profits” from the aspects of tax system perfection, industrial development and economic structure adjustment as well as tax collection and management. Starting from the effect of expanding the scope of the pilot project and the problems found in the investigation, “Camp change” as an opportunity to promote the reform of the financial system.