“营改增”政策的实行,虽然有效的减轻企业税负,但对税收体系造成了一定冲击,尤其对于地方级税收。一方面使得地级税收缺少了营业税这一主要税种,而减少了大部分收入;另一方面使得原本不稳定的税收体系结构,内部更加混乱。本文主体内容是以北京市为例,调研大量数据,论证地级税收所面临的主要困境,以及营改增政策对其的冲击,并适当的引论或提出一些政策建议。最后,对本文内容进行总结并指出不足之处。 Although the effective implementation of the policy of “increasing taxes and increasing profits” has lessened the tax burden on enterprises, it has had a certain impact on the tax system, especially for local tax revenues. On the one hand, the lack of sales taxes at the prefectural level led to the reduction of most of the income tax; on the other hand, the originally unstable tax system was chaotic. The main content of this article is taking Beijing as an example, surveying a large amount of data, demonstrating the main dilemmas confronting the prefectural-level taxation and the impact of the VAT reform on it, and introducing or putting forward some policy recommendations as appropriate. Finally, the paper summarizes the content and points out the shortcomings.