全国范围内的“营改增”改革工作由2016年5月1日正式开展,“营改增”将带来纳税义务、纳税地点的改变,也将带来国税、地税机关业务分工及办税方法的变化。“营改增”后,原属于地税部门征收的营业税将改为由国税部门征收的增值税,“营改增”是征管体制改革和减少纳税人税收负担的重要举措。本文通过简述“营改增”的基本内容,及改革必要性,结合“营改增”后地税部门的影响,总结“营改增”背景下地税部门的职能定位建议。 A nationwide reform of the “reform of the battalion by the battalion” was formally launched on May 1, 2016. The “VAT reform” will bring about the tax liability and the change of the tax payment place. It will also bring about the reform of the state tax and local taxation authorities Division of labor and methods of tax changes. After the VAT reform, the sales tax levied by the local taxation department will be replaced by the VAT levied by the taxation department. The reform of tax collection and administration system is an important measure to reform the tax collection system and reduce the tax burden on taxpayers. This article summarizes the functions and position of the local taxation department under the background of “changing the battalion to increasing the number of branches” by combining the basic content of " .