部分行业“营改增”的难点、挑战及改革建议

"营改增"下一步改革将以分行业全国推行为主,今后需要Ε好电信业、建筑业、金融服务业以及公共服务部门等重点与难点行业的改革设计,确保其顺利推进。文章在对这些重点、难点行业"营改增"面临的困难、挑战进行分析的基础上,提出了改革建议。同时,解决"营改增"所带来的诸多问题,必须加快相关改革,进一步理顺中央与地方的财政关系、地方税体系,以及国税与地税征管机构之间的关系。

The Difficulties and Challenges of the VAT Reformin Certain Industry Sectors and the Reform Proposals

China will expand the scope of its pilot program to replace turnover tax with value-added tax （VAT） nationwide by including moreindustry sectors in the next phase of the reform. In the future, it should be concentrated on the reform in important and complicated sectors, suchas post and telecommunications, construction industries, financial services and public services. Based on the analysis on the difficulties andchallenges of VAT reform in these important and complicated sectors, this article makes some proposals on the VAT reform. Meanwhile, to solvethe problems in the process of VAT Reform, other relevant reforms should also be accelerated. The fiscal relations between central and localgovernments, local tax system and the relations between state administration of taxation and local tax bureaus should all be rationalized.