营业税与增值税作为我国流转税的两大主体税种在税收制度上存在很大差异,故营业税改增值税的过程并不是一帆风顺的。纵观增值税的四次改革,不难发现其存在一些亟待解决的重要问题,如营业税改增值税后税收如何分配、增值税扩围改革应采取什么样的节奏和方式以及增值税税率如何设计等问题。 Business tax and value-added tax turnover tax as the two main taxes in the tax system there is a big difference, so the business tax reform VAT process is not easy. Throughout the four reforms of VAT, it is not difficult to find out some important issues to be solved urgently, such as how tax revenue should be distributed after business tax has been changed, and what kind of rhythm and mode should be adopted for VAT reform and how the VAT rate should be designed And other issues.