CAJ | 학술논문

“营改增”是一项对中国当前和今后社会经济生活产生深远影响的财税改革措施。目前关于“营改增”有一种普遍观点，即增值税取代营业税。这种观点既不利于人们客观评价营业税制和正确认识增值税制，也很容易使人们对现阶段正在进行的财税制度改革产生误解。“营改增”并不是说要以增值税完全取代营业税。营业税淡出国家主体税系是社会经济发展尤其是制造业、服务业发展的结果，但并不意味着要退出国家税制体系；增值税作为现代社会执行最广泛的“良税”，也有其固有的局限性，并非尽善尽美。因此，中国当下的“营改增”改革还面临着部分营业税目改征增值税、营业税目拆分和整合、增值税“扩围”和建制三项任务。
“영개증”시일항대중국당전화금후사회경제생활산생심원영향적재세개혁조시。목전관우“영개증”유일충보편관점，즉증치세취대영업세。저충관점기불리우인문객관평개영업세제화정학인식증치세제，야흔용역사인문대현계단정재진행적재세제도개혁산생오해。“영개증”병불시설요이증치세완전취대영업세。영업세담출국가주체세계시사회경제발전우기시제조업、복무업발전적결과，단병불의미착요퇴출국가세제체계；증치세작위현대사회집행최엄범적“량세”，야유기고유적국한성，병비진선진미。인차，중국당하적“영개증”개혁환면림착부분영업세목개정증치세、영업세목탁분화정합、증치세“확위”화건제삼항임무。
"Business Tax ( BT) replaced with Value-Added Tax ( VAT) "is a far-reaching reform measure in fi-nance and tax to our social economic life at present and in the future.Currently there is a widespread view about"BT Replaced with VAT"—replacing BT with VAT, which is not conducive to objectively appreciate BT and correctly understand VAT, and easily make people misunderstand the present ongoing reform of the fiscal and taxation system as well."BT Replaced with VAT"does not mean to substitute VAT for BT completely.BT gradu-ally faded out in the national systems, especially in manufacturing industry and service industry,which doesn't mean withdrawing from the national tax system, and the VAT itself as a most widely enforcement of"good tax"in modern society, has inbuilt limitations and isn’ t perfect.As a result, the current reform of our "BT Replaced with VAT"will face three tasks: collecting the Value-Added Tax with part items of the Business Tax, splitting and re-integrating the Business Tax items, improving the system of VAT and"expanding its scope".