“营改增”作为国务院打造中国经济升级版的重大战略,是推进财税体制改革的“重头戏”。在改革实施近几年来,总体运行平稳、减税成效初步显现,促进了企业发展和产业分工,但也出现了税改运行中的瓶颈问题、区域竞争不公平、税率设计欠合理、配套财税政策实施困难等局部矛盾。因此,需要认真分析成因、寻找对策。在“营改增”改革全面放开后,要加强优化税制和产业转型,着力解决改革过程中出现的各种问题。 As the major strategy of the State Council in building an upgraded version of the Chinese economy, it is a “major theme” for pushing forward the reform of the fiscal and taxation system. In the recent years of reform and implementation, the overall operation has been smooth and the effectiveness of tax reduction has been initially shown, which has promoted the development of enterprises and the division of labor in industries. However, there have also been bottlenecks in the operation of tax reform. The regional competition is not fair, the tax rates are not properly designed, Local conflicts such as the implementation of difficulties. Therefore, we need to carefully analyze the causes and find solutions. After the overall reform of “reforming the camp, increasing the reform of education”, we must step up the optimization of the tax system and industrial restructuring and strive to solve various problems that have emerged in the process of reform.