随着“营改增”试点在全国开始全面推行,营改增对中国产业的发展及经济结构的转型升级将产生积极的的影响,但是“营改增”改革进程中也出现了诸如行业税负不均衡、进项税额抵扣难等问题,本文对“营改增”改革中存在的问题进行了分析并提出了相应的对策建议。 With the pilot program of “camp reforming and increasing” started to be implemented in an all-round way across the country, the reform of camps will have a positive impact on the development of China’s industry and the transformation and upgrading of the economic structure, however, Such as the imbalance of the tax burden in the industry and the difficulty of input tax deduction, the paper analyzes the problems existing in the reform of the “reform of the battalion and the reform of the battalion” and puts forward corresponding countermeasures and suggestions.