一、营改增历程中国现代营业税在1994年分税制改革中重新设立,成为当时的主要税种之一,营业税的征税范围集中在第三产业,在我国经济发展中占据着重要地位。由于营业税的计税依据是企业的营业总额,这引起了缴纳营业税企业不能抵扣增值税进项税,生产制造企业购进劳务无法抵扣进项税,营业税重复征收等问题,使得劳务提供的成本上升,增 I. The Process of Increasing Business Camps Modern sales tax in China was re-established in the tax-sharing reform in 1994 and became one of the major taxes at that time. The scope of taxation of business tax was concentrated in the tertiary industry, occupying an important position in the economic development of our country. Since the business tax is calculated on the basis of the total turnover of the enterprise, it causes problems such as the VAT can not be offset by the enterprises that pay the sales tax, the input tax that can not be deducted by the manufacturing enterprises, the repeated collection of the sales tax, and the cost of labor supply increases ,increase