营业税改增值税的改革实行以来,有比较稳定的发展,减税也有了初步的成效,促进了产业的发展与分工,但是也出现了部分企业税收负担增加、税收发票难获得或者难开具等问题。本文在介绍营业税改增值税制度安排的基础上,对于营业税改增值税的试点行业效果进行分析,分别从政府与企业方面提出相关的建议,希望对营业税改增值税的改革有一定的帮助。 Since the implementation of the VAT reform of business tax, a relatively stable development has taken place. The tax reduction has also achieved initial success, promoting the development of the industry and the division of labor. However, some enterprises have also experienced problems such as an increase in the tax burden, difficulties in obtaining tax receipts or difficulty in issuing tax invoices . On the basis of introducing the arrangement of business tax reform VAT system, this paper analyzes the effect of the VAT reform of business tax on the pilot industries, and puts forward relevant proposals from the government and the enterprises respectively. It hopes that it will be helpful to the reform of the business tax reform VAT.