摘要:營業稅與增值稅作為我國兩個重要的流轉稅稅種，一直以來平行征收，原則上互不交叉，即同一個企業不會同時繳納營業稅和增值稅兩個稅種。營業稅的征收范圍主要以交通運輸業、建筑業、金融保險業、郵電通信業、文化體育業等第三產業為主，增值稅則以銷售或進口有形動產、提供修理修配勞務的企業為征收對象，主要對工業生產和商品流通產生重要影響。但隨著我國經濟市場化、國際化水平不斷提高，企業提供貨物和勞務的界限日趨模糊，不僅影響了營業稅征收范圍的合理性，也限制了增值稅作用的發揮。營業稅在征收過程中暴露出重復征稅、相對稅負較高的問題，且日益凸顯。此次營業稅改征增值稅試點，會對國家財政收入、企業稅收負擔、經濟轉型發展產生多方面影響和作用。

關鍵詞  營業稅；增值稅；稅負分析；效應分析

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

　　　在全球經濟一體化建設進程不斷推進與城市化建設規模持續擴大的推動作用之下，市場經濟的建設發展日益優化與完善。實際稅改成果證明，營業稅改征增值稅是與我國新時期市場經濟建設發展規律相適應的。然而在實施過程當中，還需要不斷修正與調整。控制正處于發展階段的企業稅負壓力，調整好中央與地方的稅收收入問題，最終實現增值稅調整相對于經濟結構的優化目的。

　　　總而言之，本文針對我國營業稅改征增值稅試點地區的情況與問題做出了簡要分析與說明，并提出了解決方案，希望能夠對稅改工作有所幫助。