营改增的试点和实施是近年来我国税制改革的重大举措,营业税改增值税有效改善了重复征税的现象,在加快国内经济发展的同时,也推动了国内经济的转型。但是,随着营业税改增值税政策的实行,也出现了部分客观问题,比如税收管理流程变化、环节和机构调整等亟待商榷,出台合理解决方案。对此,本文以增值税变革为研究背景,对营业税改增值税之后对地方税收征管产生的一些影响和问题进行了深入分析,并在此基础上对我国税改制度的发展提出了相应建议,以供参考。 The pilot reform and implementation of the tax reform is a major move in China’s tax reform in recent years. The VAT reform of business tax effectively improves the phenomenon of double taxation. While accelerating the domestic economic development, it also promotes the transformation of the domestic economy. However, with the implementation of the VAT reform on sales tax, some objective problems have emerged, such as changes in tax administration processes, links and institutional adjustments, which are yet to be discussed and a reasonable solution is put forward. In this regard, this article takes the transformation of value-added tax as the research background, conducts an in-depth analysis of some of the impacts and problems arising from the tax collection and administration of VAT after the VAT reform, and on the basis of this, makes some suggestions on the development of tax reform in our country, for reference.