最近,一些地方加大营业税征管力度,营改增全面试点,这离不开地方政府的支持。地方政府的支持,不仅仅在国地税合作上,而且也表现在税收负担的落实上。营改增全面试点的大环境是经济形势非常复杂,不确定性仍然广泛存在。在这样的背景下,中国继续推行积极财政政策,且注意加力增效。正因为如此,营改增才与减税政策联系在一起。营改增本来就是税制改革,是建立现代税收制度的一项重要内容。只不过,改革与政策周期 Recently, some localities have increased the collection and management of business tax and increased the comprehensive pilot program of camp reform, which can not be achieved without the support of local governments. Local government support, not only in the national tax cooperation, but also reflected in the implementation of the tax burden. The overall environment for the reform of camps to increase the overall pilot environment is that the economic situation is very complicated and the uncertainties are still widespread. Against this background, China continues to implement its proactive fiscal policy and is paying attention to boosting its efficiency and efficiency. Because of this, the reform of the camp is only linked to tax cuts. The reform of the camp has always been the reform of the tax system, which is an important part of establishing a modern tax system. However, the reform and policy cycle