摘要:营业税与增值税作为我国两个重要的流转税税种，一直以来平行征收，原则上互不交叉，即同一个企业不会同时缴纳营业税和增值税两个税种。营业税的征收范围主要以交通运输业、建筑业、金融保险业、邮电通信业、文化体育业等第三产业为主，增值税则以销售或进口有形动产、提供修理修配劳务的企业为征收对象，主要对工业生产和商品流通产生重要影响。但随着我国经济市场化、国际化水平不断提高，企业提供货物和劳务的界限日趋模糊，不仅影响了营业税征收范围的合理性，也限制了增值税作用的发挥。营业税在征收过程中暴露出重复征税、相对税负较高的问题，且日益凸显。此次营业税改征增值税试点，会对国家财政收入、企业税收负担、经济转型发展产生多方面影响和作用。

关键词  营业税；增值税；税负分析；效应分析

Abstract:Business tax and VAT as the important turnover tax taxes, always levied in parallel, do not cross the principle, that is not the same enterprise at the same time to pay sales tax and VAT. The scope of the collection of the former to the transportation, construction, finance and insurance, post and telecommunications, culture and sports and other tertiary industries, the latter sales or imports of tangible personal property, and provide repair and replacement services levied, play an important role mainly in industrial production and commodity circulation. As China's market economy, the level of internationalization continuously improve the blurring of the boundaries of enterprises to provide goods and services, not only affects the range of reasonable sales tax collection, also limits the value-added tax to play the role. Exposed the double taxation of business tax in the process in which they are levied, a relatively high tax burden is becoming increasingly prominent. Business tax to VAT pilot would state revenue, the corporate tax burden, economic restructuring and development the multifaceted impact and effect.

Keywords  Business tax   Value added tax   Tax burden analysis   Effect Analysis

　　　在全球经济一体化建设进程不断推进与城市化建设规模持续扩大的推动作用之下，市场经济的建设发展日益优化与完善。实际税改成果证明，营业税改征增值税是与我国新时期市场经济建设发展规律相适应的。然而在实施过程当中，还需要不断修正与调整。控制正处于发展阶段的企业税负压力，调整好中央与地方的税收收入问题，最终实现增值税调整相对于经济结构的优化目的。

　　　总而言之，本文针对我国营业税改征增值税试点地区的情况与问题做出了简要分析与说明，并提出了解决方案，希望能够对税改工作有所帮助。