“营改增”不仅是完善现行税制的基础性举措,而且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,这将有利于优化产业结构,推动经济升级,扩大社会就业,促进民生改善。本文从“营改增”的制度设计初衷及理论预期效应入手,以湖北省“营改增”试点情况为例,采用实证研究的方法,全面、客观分析了“营改增”试点的成效以及对具体行业的不同影响,并针对存在的现实问题,提出了进一步深化这项改革的政策建议。 Not only is the basic measure for perfecting the current taxation system, but also a breakthrough in forcing the reform of the current fiscal and taxation system and an important measure to promote economic restructuring, which will be conducive to optimizing the industrial structure, promoting economic upgrading and expanding the society Employment, improve people’s livelihood. This article begins with the original intention of system design and the expected effect of the theory of “changing the battalion into the battalion and increasing the number of batches”, and takes the experimental case of “batching up the batches and changing pigs” in Hubei Province as an example. By using the methods of empirical research, this paper comprehensively and objectively analyzes “ ”The effectiveness of the pilot and the different effects on specific industries, and for the existing real problems, put forward further policy proposals to deepen this reform.