本文通过引入“货物和服务连续统一体”概念,阐释了国际上对货物和劳务一体化课征增值税的理论基础.在介绍我国增值税征收范围及其成因的基础上,应用国民经济投入产出表估算了我国流转税重复课税规模,分析了我国营业税制融入增值税制的现实需求.“,”This paper illuminates the theory of integrally levying VAT on both goods and services internationally,by introducing the concept of 'goods and service continuum'.After presenting the levying scope of VAT in China and its origin,the paper estimates the double taxation scale of turnover tax by using National Economic Input-Output Table data,and analyzes in depth the practical demand for integrating business tax into VAT system nowadays in China.