近年来,营业税的改革广为关注,随着增值税全面转型,一部分利益群体要求营业税税制改革的呼声加大。对于营业税改革的方向,理论界主要有三种观点:较为极端的观点是取消营业税,对原有营业税纳税人征收增值税;中庸的观点是,缩小营业税征收范围,同时扩大增值税的征收范围,对大多数第三产业中的行业改征增值税;还有一种当下即可实施的改革是,降低营业税税率,减轻第三产业企业负担。 In recent years, the reform of business tax has drawn much attention. With the comprehensive transformation of value-added tax, some interest groups have called for the reform of the business tax system to increase their appeal. For the direction of the business tax reform, there are mainly three kinds of viewpoints in the theoretical circles: the more extreme view is to abolish business tax and impose value-added tax on the taxpayers of the original business tax. The golden point is to narrow the scope of the business tax levy and at the same time expand the scope of the levy of value- Most of the industries in the tertiary industry are subject to VAT; there is another type of reform that can be implemented right now, which is to lower the business tax rate and reduce the burden on the tertiary industry enterprises.