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营改增是我国财政体制改革的重要内容,在经过一年多时间的试点之后,营改增在多个行业全面推行,实施营改增的财政体制改革对于地方财政收入具有直接的影响,正确认识营改增跟地方财政收入的关系具有重要的现实意义。本文围绕营改增财政体制改革,介绍了相关概念和背景,并重点就营改增对地方财政收入的影响进行了分析,并提出了相应的建议措施。
The reform of the camps is an important part of China’s financial system reform. After more than a year of pilot projects, the reform of the camps has been fully implemented in a number of industries. The reform of the fiscal system by implementing the battalion reform has a direct impact on the revenue of local governments. It is of great practical significance to know the relationship between camp reform and local fiscal revenue. This article focuses on the reform of the financial system of the camp, introduces the related concepts and background, and analyzes the impact of the reform of the camp on the local financial revenue, and puts forward the corresponding measures.