上海市营业税改征增值税试点及推广过程中的问题研究

上海市营业税改征增值税试点是增值税扩围的又一举措。本次试点出台了针对试点行业的新税收政策，由于只在局部地区、部分行业实施，会造成试点纳税人和非试点纳税人、试点行业和非试点行业、试点地区和非试点地区之间的税制衔接问题。因此，税改在试点及推广过程中，考虑到服务业各个行业、全国各个地区多方面因素，可能会导致增值税税率不统一和复杂化、行业内和行业间税收负担变化、中央和地方利益博弈、上海地区出现洼地效应等一系列问题。本文通过研究这些问题产生的机制，认为解决这些问题，不仅要做好本次试点的准备，做好过渡与衔接，而且要借鉴国际经验，充分考虑我国的历史和国情，在科学调研的基础上，以公共利益为重，推进新一轮的全方位的财税改革。

The Study of the Problems in Shanghai Business Tax Reform in the Process of Pilot and Promotion

Shanghai business tax reform is another step of the VAT expansion.The pilot introduces a new tax policy for the pilot industries.As only in one area,some industries implementation,it will cause the tax problems of convergence between the pilot taxpayers and the non-pilot,the pilot industries and the non-pilot,the pilot areas and the non-pilot.Thus,taking into account the various factors of the service industries in our country,the reform may result in a series of problems.In this paper,we study the principle of these problems and hold that we should take some measures to solve them.