2012年1月1日起,上海市交通运输业和部分现代服务业正式开展营业税改征增值税试点。这次改革是继2009年全面实施增值税转型之后,货物劳务税收制度的又一次重大改革,也是一项重要的结构性减税措施。但改革也面临不少问题。这些问题能否解决,会直接影响增值税“扩围”改革的成败。首先增值税的“扩围”必然涉及到中央和地方的财政收入分配问题。增值税“扩围”改革使营业税课税范围缩小,虽然增值税收入会增加,但远不能弥补营业税收入的损失。主要原因是,营业 Since January 1, 2012, Shanghai’s transportation industry and some modern service industries have officially started the pilot reform of business tax on value added tax. This reform is another major reform of the tax system for goods and services after the full implementation of the VAT transformation in 2009 and is also an important structural tax reduction measure. However, the reform faces many problems. Whether these problems can be solved will directly affect the success or failure of the VAT reform. First of all, the “expansion of value-added tax” will inevitably involve the distribution of revenue between the central and local governments. Value-added tax “expansion ” reform so that the scope of business tax reduction, although the VAT revenue will increase, but far can not make up for the loss of business tax revenue. The main reason is that business