“营改增”对我国财税体制的影响及对策分析

面对新一轮税制改革的不断深入，结构性减税政策的实施，尤其是“营改增”的施行，中央与地方的税收收入分配格局、税收征管权都发生了巨大变化，现有分税制的财政管理体制已经不适应改革形势，构建新的财税体制迫在眉睫。在国家经济转型和十二五发展的关键期，深入分析“营改增”对我国财税体制的影响，多角度探讨应对策略，尽快构建新的财税体制，是推行积极的财政政策的必然要求。

The Impact of ＂Business Tax to VAT＂ on the Fiscal and Taxation System in China and the Countermeasures

With the ongoing of a new round of tax reform and the implementation of structural tax reduction poll- cy, especially the practice of ＂Business Tax to VAT＂, the central and local tax income distribution structure and the implementation of tax collection have undergone tremendous changes. The existing tax - sharing fiscal administration system has gone out of date and it＇ s extremely urgent to build a new taxation system. During the critical period of state economy transition and the 12t~ Five-Year Plan, it is the inevitable requirement for implementing proactive fis- cal policies to deeply analyze the impact of ＂Business tax to VAT＂ on the fiscal and taxation system in China, probe into the countermeasures in different ways and construct a new fiscal and taxation system as soon as possible.