自1994年实施分税制改革后,增值税就成为我国第一大税种。2009年1月1日,我国全面实施增值税转型改革,将增值税由生产型转变为消费型,开启了以增值税为代表的流转税制改革的序幕。近年来,随着经济市场化和国际化程度日益提高,第三产业迅速发展,新的经济形态不断出现,货物和劳务的界限日趋模糊,增值税和营业税并存所暴露出来的税制矛盾日益突出,扩大增值税征税范围,对现 Since the implementation of the reform of the tax-sharing system in 1994, the value-added tax has become the largest tax in our country. On January 1, 2009, China fully implemented the VAT reform and changed the VAT from production to consumption, opening the curtain for the reform of the circulation tax system represented by value-added tax. In recent years, along with the increasingly marketization and internationalization of the economy, the rapid development of the tertiary industry, the continuous emergence of new forms of economy, increasingly blurred boundaries between goods and services, and the tax and service tax coexistence have exposed the contradictions of the tax system has become increasingly prominent. Expand the scope of VAT levy on the present