“营改增”从制度上解决营业税制下重复征税问题,是市场发展的必然趋势。本文从“营改增”改革情况入手,通过对“营改增”试点改革进行效应分析,并提出了相关建议。 “Business tax reform ” From the system to solve the problem of double taxation under the business tax system is an inevitable trend of market development. This article begins with the reform of “reform of the battalion and the reform of the battalion”, analyzes the effect of the pilot reform of “batching the battalion and increasing the number of pigs”, and puts forward some suggestions.