随着我国经济的快速发展,消费税的地位和作用更加突出。在“营改增”持续推开的背景下,推进消费税改革不仅十分必要,而且对我国进一步深化财税体制改革提供了重要契机。本文从消费税改革概述入手,分析了“营改增”背景下的消费税改革,以供参考。 With the rapid economic development in our country, the status and role of consumption tax have become more prominent. In the context of continued expansion of the “tax reform”, it is not only necessary to promote the consumption tax reform, but also provides an important opportunity for our country to further deepen the reform of the fiscal and taxation system. This article starts with an overview of the reform of the consumption tax and analyzes the reform of the consumption tax under the background of “changing the battalion and increasing profits” for reference.