实施营业税改征增值税(以下简称“营改增”)是“十二五”时期我国财税体制改革的重要内容。本文对“营改增”的实质及存在问题进行了分析,并对如何进一步深化改革进行了思考。 The implementation of business tax reform levy value-added tax (hereinafter referred to as “business tax increase”) is the “Twelve-Five ” period of China’s tax reform an important part. This article analyzes the substance and existing problems of “Business Reform and Increase” and ponders over how to further deepen the reform.