在我国的税制结构中,营业税和增值税在过去二十几年对促进经济发展和增加财政收入发挥了重要的作用,但同时两套税制并行随着市场经济的进一步发展也引出了越来越多的问题,以增值税取代营业税是深化我国税制改革的必然选择,但同时对企业产品定价和利润存在较大风险和挑战。 In our country’s tax structure, business tax and value-added tax have played an important role in promoting economic development and increasing fiscal revenue in the past two decades. However, with the further development of the market economy, the two tax systems have also led to more and more Many issues, to replace sales tax value-added tax is to deepen the reform of China’s tax system, an inevitable choice, but at the same time, corporate product pricing and profits there is a greater risk and challenges.