当前我国“营改增”改革,已由上海一个城市、6个行业的点与线段结合式试点,向全国2个行业、十一个省市的线与面织网式推进方向发展。目前广西、贵州、新疆民族地区已经开始确认“营改增”试点,由于经济发展水平与产业结构特殊性,势必出现由于财税体制导致的央地矛盾、行业特点导致的结构矛盾、部分试点导致的区域矛盾和阶段推进导致的过渡矛盾等深层次问题。本文在深入分析这些矛盾根源基础上,针对性提出了财税改革应顶层设计、行业税率应适当公平、试点范围应加快扩大和改革进程应稳步推进的解决对策,以期对我国民族地区“营改增”税费改革有所帮助。 At present, the reform in our country has not only promoted the reform of the “camp reform,” but also promoted the integration of the two cities in China and 11 provinces and cities in a single pilot project in a city and six industries in Shanghai. At present, Guangxi, Guizhou and Xinjiang ethnic regions have already begun to confirm the pilot program of “reforming camps and increasing profits”. Due to the level of economic development and the particularity of industrial structure, structural contradictions due to central-government conflicts and industry characteristics due to the fiscal and taxation system are bound to emerge. Some pilot projects Leading to regional conflicts and the stage of transition caused by the transitional contradictions and other deep-seated problems. Based on the deep analysis of the root causes of these contradictions, this paper puts forward some countermeasures such as top-level fiscal and taxation reform, industry tax rate should be fair, the scope of pilot should be accelerated and the reform process should be steadily pushed forward, Increase "tax reform has helped.