2016年5月1日,随着建筑业、房地产业、金融保险业、生活服务业等四大行业全部纳入“营改增”范围,标志着试点4年的“营改增”税制改革,在“十三五”规划的开局之年实现全面收官。从此,作为地方财政收入重要支柱和主体税种的营业税退出历史舞台,这对地方财政的影响重大而深远。利弊各现从有利面来看,“营改增”税制改革为地方释放了红利。以中部某省2015年 On May 1, 2016, with the construction, real estate, finance and insurance, and daily service industries, all four major industries were included in the scope of “ Tax reform, in the ”Thirteen Five “ plan of the first year to achieve a comprehensive ending. From then on, the sales tax, which is an important pillar of the local fiscal revenue and the tax of the principal part, has been withdrawn from the stage of history. This has a profound and far-reaching impact on the local finance. Advantages and Disadvantages From a positive point of view, ”tax reform" tax reform for the local release of dividends. To a central province of 2015