增值税转型改革作为当前国家实施积极财政政策的重要组成部分,本文基于增值税营业税两税并存的现行状况,阐述了增值税扩围的必要性。面对增值税的改革,文章分析了扩围带来的中央和地方税收收入分配、税收征管权矛盾等一系列挑战,提出了增值税扩围应循序渐进、调整税率等合理的建议。 As an important part of the current state’s implementation of the proactive fiscal policy, the reform of value-added tax is based on the current situation of the coexistence of business tax and business tax and expounds the necessity of expanding the value-added tax. In the face of the reform of value-added tax, the article analyzes a series of challenges such as the tax revenue distribution between the central and local governments and the contradiction of tax collection and management rights arising from the expansion. It proposes some reasonable suggestions such as gradual increment and adjustment of tax rates.