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摘要：营业税改增值税是“十二五”时期财税体制改革的一项重要内容，是继增值税转型改革之后的又一次重大税制改革，其实质就是扩大增值税征收范围，把原缴纳营业税的行业纳入到增值税征收范围。此项改革将会降低服务业的行业税负，促进服务业的发展，有利于产业结构的优化与升级，从而实现经济发展方式转变的战略目标。然而，由于此项改革将会涉及到中央、地方的收益分配和国地税征管权限变化等诸多难题，不可能一蹦而就，改革进程将会是一个比较复杂的过程，因此开展营业税改增值税试点，通过先期试点为全面推行此项改革提供经验将是非常必要的。
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本文通过梳理增值税与营业税的相关原理，客观的分析了增值税对比营业税的优越性，并结合相关理论，阐明了营业税改增值税的必要性。文章主要是围绕上海营改增试点的运行情况展开研究，根据其取得的成效和存在的问题，经过分析，提出了进一步深化改革的建议，有利于推动我国税制改革，完善税制体系,消除服务业重复征税，进而推动服务业快速发展，优化产业结构。38649
毕业论文关键词： 营业税 增值税 营改增 试点研究
Discussion on the problem of value added tax business tax
ABSTRACT：Levying Value Added Tax in Lieu of Business is an important content of reform of taxation during the”12th Five-Year Plan" as well as a major reform of tax system after the transformation-oriented reform of VAT, whose essence is to enlarge the range of levying VAT and bring the original industries who pay business tax under the range of levying VAT. This reform will reduce the tax burden of service industry, promote the development of service industry and contribute to industrial structure's optimization and upgrading, thus realizing the strategic objective of changing the mode of economic development. However, as this reform is involved in central and local income distribution, management rights changes on state and local tax as well as other difficult problems, so the reform cannot be completed instantly. The reform process will be quite complicated, so it is necessary for us to develop the pilots of levying VAT in lieu of business tax and provide experience for the full implement of the reform by pre-pilots. On Oct. 26, 2011，Executive Meeting of the State Council approved the Pilot Scheme of Circulating-tax System Reform, agreeing to carry on the pilots of levying VAT in lieu of business tax in some industries; on Nov.
The through combing the value added tax and business tax related principle, objective analysis the superiority of VAT comparative business tax, and combining with related theories, illustrates the necessity of business tax on the value added tax. The article is mainly around Shanghai camp increased the running situation of the pilot study, according to the achievements and problems of the obtained, through the analysis of proposed suggestions to further deepen the reform of the, is conducive to promoting the reform of the tax system of China, improve the tax system, eliminate services of double taxation, and promote the rapid development of the service industry, optimize the industrial structure.
Keywords: Business Tax, Value-Added Tax (VAT), To replace business tax with value-added tax (VAT) , Pilot
目录
引言 1
一、营业税与增值税的概述 2
（一）营业税的概念 2
（二）增值税的概念 2
（三）营业税改征增值税改革过程 2
二、营业税改征增值税的必要性 3
三、营业税改征增值税理论依据 5