问题的提出根据当前“营改增”在各省市试点的状况来说,前景并不乐观,且充满非议。来自于一些企业家的肺腑之言,他们认为理论上营改增降低了税收,可是实际上经过汇总,近年的税费跟往年相比,没有任何下降,有些还增加了。“营改增”作为我国当前税收体制改革的一项重要内容,若在制度设计上能够以“公平与效率”为价值取向,制定新的财税法,不仅不会与经济政策目标的实现相冲突,反而更有利于实现改革整体效益的 Put forward the question According to the current “pilot reform” in various provinces and cities pilot situation, the outlook is not optimistic, and full of criticism. From the heartfelt words of some entrepreneurs, they think that in theory the tax reform will be implemented to reduce the tax revenue. However, in fact, after summarizing, the taxes and fees in recent years have not dropped any more and some have also gone up compared with previous years. As the important content of the current tax system reform in our country, if the system design can take “fairness and efficiency” as its value orientation and formulate a new fiscal and taxation law, it will not only fail to meet the economic policy goals The realization of the conflict, but more conducive to the overall efficiency of the reform