增值税和营业税是我国现行税制中最为重要的两个流转税税种,二者分立互补。然而随着经济的发展,营业税重复征税的弊端日渐凸显,增值税扩围势在必行。在上海的增值税扩围试点中对物流业的试点结果却是冷暖不均,在后续的增值税扩围中我们将如何解决营改增过程中出现的问题是迫在眉睫的任务。只有将在上海试点中的问题解决好,才能促进增值税进一步的扩围和改革,实现科学的税制结构和税收政策。 Value-added tax and business tax are the two most important types of turnover tax in the current tax system in our country, both of which are separate and complementary. However, with the development of economy, the disadvantages of repeated taxation of sales tax have become increasingly prominent. The expansion of value-added tax is imperative. The pilot results of the logistics industry in Shanghai’s VAT pilot project are uneven. We are going to solve the problem that arises during the VAT reform in the follow-up VAT expansion. This is an imminent task. Only by resolving the problems in the pilot project in Shanghai can we further promote the expansion and reform of the VAT and achieve a scientific tax structure and tax policy.