“营改增”不仅是完善现行税制的基础性举措,也是倒逼现行财税体制改革的突破口和推动经济结构调整的重要手段。本文以湖北省“营改增”试点情况为案例,采用实证研究的方法,全面、客观分析了“营改增”对具体行业的不同影响,并针对存在的现实问题提出进一步深化这项改革的政策建议。 The reform of the “tax system” not only serves as a fundamental measure to improve the current tax system, but also serves as a breakthrough point in forcing the reform of the current fiscal and taxation system and an important measure to promote economic restructuring. This paper takes the case of pilot project of “Changing Camps to Improve Subsidies” in Hubei Province as a case and uses the empirical research methods to comprehensively and objectively analyze the different impacts of “Camps and Increases” on specific industries and further deepen the existing problems Policy recommendations for this reform.