上海市开展征收营业税改为征收增值税(以下简称“营改增”)试点工作已逾半年,各项政策执行情况总体良好。虽然纳税人减负效果各有不同,但从整个产业链的角度看,“营改增”对于提升产业链竞争力的作用得到逐步体现。浙江省舟山市与上海临近,上海“营改增”对其影响明显,且舟山是国家级海洋发展新区,研究“营改增”对舟山地方财政经济的影响具有现实意义。 Shanghai started to impose a business tax reform instead of collecting VAT (hereinafter referred to as “business tax reform”) for more than six months, and the overall implementation of various policies was good. Although taxpayers have different effects on tax reduction, from the perspective of the entire industrial chain, the role of “business reform and increase” in enhancing the competitiveness of the industrial chain has been gradually realized. Zhoushan City, Zhejiang Province and Shanghai are in the vicinity. Shanghai has more influence on Zhoushan and Zhoushan, and Zhoushan is a national marine development zone. It is of practical significance to study the impact of “Yingzengzeng” on Zhoushan’s local financial and economic development.