营业税破坏了增值税抵扣链条,导致重复征税现象,阻碍了经济结构调整各产业升级。时下,对增值税进行扩围非常重要,“营改增”势在必行。本文通过梳理营改增发展历程及税改内容,分析改革效果,总结出改革至今暴露出的主要问题,并针对性地提出合理化解决措施、完善路径。 Sales tax undermines the chain of value-added tax deduction, leading to double taxation and impeding the economic restructuring and upgrading of various industries. Nowadays, it is very important to expand the value-added tax. It is imperative that the “tax reform” should be implemented. By combing the process of tax increase and development of battalion and content of tax reform, this paper analyzes the effect of the reform, summarizes the major problems that the reform has revealed so far, and puts forward the measures to rationalize the solution and improve the route.