我国增值税法规定,增值税是对我国境内销售货物或者提供加工、修理修配劳务以及进出口货物的企业单位和个人,就其货物销售或提供劳务的增值额和货物进口金额为计税依据而课征的一种流转税。而营业税是对销售无形资产和不动产以及提供加工、修理修配劳务以外劳务的单位和个人征收的一种税。二者分立并行。然而两个税种的征收范围并没有根本性区别,如果仍区分增值税和营业税显然会加重税务部门的征管和纳税人会计核算难度以及影响纳税的准确性。由于我国经济单位多样化经营模式的显现和中小企业经营发展困境的出现,服 China’s VAT Law stipulates that value-added tax is for domestic sales of goods or provide processing, repair and repair services and import and export goods business units and individuals, the value of their sales of goods or services and the amount of imports of goods as tax basis A turnover tax levy. Sales tax is a kind of tax levied on units and individuals that sell intangible assets and immovable property and provide services other than processing and repairing labor. The two are separate and parallel. However, there is no fundamental difference between the two types of tax collection scope, if the distinction between value-added tax and sales tax will obviously increase the tax department’s tax collection and tax accounting more difficult and affect the accuracy of tax payments. Due to the emergence of diversified business models of economic units in our country and the plight of small and medium-sized enterprises