增值税从开始走到现在,一直都在不断的完善之中,并成功地进入转型;增值税和营业税并存的格局发展到今天,面临着征收链条断裂、税负不公、重复纳税等诸多问题,因此,营业税改征增值税,成为当下增值税改革的关键内容。改革势在必行,改革也困难重重。本文介绍了改革的进程,并提出了一些需要思考的问题。 The value-added tax has been continuously improved since its inception, and has successfully entered into a transition. The pattern of co-existence of value-added tax and business tax has faced many problems such as the collection of chain breaks, unfair tax liabilities, repeated tax payments and so on. Therefore, the business tax levied VAT, become the key content of the current VAT reform. Reform is imperative and reform is also difficult. This article describes the process of reform and raises some questions that need to be considered.