2012年1月1日我国营业税改征增值税在上海开展试点,已开展一年半时间,现正逐步扩大试点范围,向全国范围推广。这次“营改增”税制改革对促进经济结构调整,支持现代服务业等第三产业的发展起到重要作用。本文阐述了营业税改征增值税的重要意义、两税合并的主要内容、营改增在试点的运作状况、仍存在的问题以及完善两税合并的建议和措施。 January 1, 2012 China’s business tax reform levy VAT pilot in Shanghai, has been carried out for a year and a half, is gradually expanding the scope of the pilot to the nationwide promotion. This “tax reform” “tax reform” plays an important role in promoting the readjustment of economic structure and supporting the development of the tertiary industry such as modern service industry. This article expounds the significance of the business tax reform levying value-added tax, the main contents of the two tax mergers, the operation status of the camp reform in the pilot project, the remaining problems and the suggestions and measures for improving the merger of the two taxes.