我国有符合自己实际国情的社会主义税收制度,对服务业征收营业税,对于很多地方政府来说,税收是最主要的经济来源之一,但是在对服务业进行营业税征收期间,一直存在着很多问题,制约了服务业的健康发展,营改增是我国社会主义财务制度的重要变革之一,本文将会探讨服务业税负受营改增的影响。 In our country, there is a socialist taxation system that is in line with our own actual conditions and a business tax is levied on the service industry. For many local governments, taxation is one of the most important sources of income. However, there are still many problems that arise during the business tax levy on the service industry , Restricting the healthy development of the service industry. The reform of the camp is one of the major changes in the socialist financial system in our country. This article will explore the impact of the tax burden on the service industry that is subject to business reform.