“营改增”是我过经济转型时期的一次重大税制改革,同时也是税收结构性减税的一项重大举措,对于完善我国税收体制以及产业结构调节升级都有重要的意义。本文首先分析了营改增出现的必要性,然后对“营改增”税制改革的积极意义进行了论述,并提出了改革期间出现的一些负面影响。 The “tax reform” is a major tax reform that has taken place in the period of economic restructuring and is also a major measure of tax structural tax reduction. It is of great significance to improving China’s tax system and upgrading and adjusting its industrial structure. This paper first analyzes the necessity of increasing the tax reform, and then elaborates the positive meaning of the reform of the tax reform of the “tax reform” and proposes some negative impacts during the reform.