“营改增”是我国自1993年以来施行的又一项重大的税制改革,旨在把以前应缴营业税的项目改为缴纳增值税。本文主要研究“营改增”对地方税收的影响,首先阐述“营改增”的实施进程,接着从地方税收和税务征管两方面分析“营改增”造成的影响,最后总结出地方政府和税务部门应对这一改革的建议。 The “tax reform” is yet another major tax reform that has been implemented in our country since 1993, aiming to change the previous item of business tax payable to VAT. This paper mainly studies the influence of “Yingzengzeng” on local tax revenue. Firstly, it expounds the progress of implementation of “Zhengzengzeng”, then analyzes the influence of “Zhengzengzeng” from two aspects: local taxation and tax collection and management, Finally, summed up the local government and tax authorities to deal with this reform proposal.