从2016年5月1日起,建筑业等行业被纳入营改增试点,这将意味着营业税走向了终点,而增值税的制度将更加规范。但在营改增的进程中不可避免会出现重重困难。本文认为有必要从简易征收问题和纳税义务发生地问题进行简要分析,指出目前存在的问题,并提出相应的对策。 From May 1, 2016 onwards, the construction industry and other industries will be included in the reform and increase pilot sites, which will mean that the sales tax has come to an end, while the value-added tax system will be more standardized. However, difficulties will inevitably arise in the process of increasing the number of battalions. This article thinks it is necessary to make a brief analysis from the problems of simple collection and tax liability occurrence, point out the existing problems and put forward corresponding countermeasures.