营业税是新税制的第二大税种,是地方税收的主要来源。营业税制确立的征收范围是建立中央和地方两个税收体系、推行分税制财政体制的重要条件之一。因此。营业税制能否得到正确贯彻落实而不被扭曲,营业税税基能否得到维护而不被侵蚀,不仅关系到新税制的正常运行和税收调控功能的发挥,而且关系到地方财政收入任务的 Business tax is the second largest tax in the new tax system and is the main source of local taxes. The scope of collection of business tax system established is one of the important conditions for establishing the taxation system of the central and local governments and implementing the tax-sharing system. therefore. Whether the business tax system can be properly implemented without being distorted, whether the business tax base can be maintained without being eroded is not only related to the normal operation of the new tax system and the function of tax control and regulation, but also to the task of local revenue