最近，有关部门正着手进行建筑安装、交通运输行业由征收营业税改征增值税的研究，力图通过扩大征税范围解决现行增值税链条断裂所造成的税收漏洞，进一步完善现行税制。由于此举可能带来的国、地税征管范围的变动，导致中央和地方财政分配关系的重大调整，因而引起了各级税务 Recently, relevant departments are beginning to carry out construction and installation, and the transportation industry changes its business tax from levying VAT to value-added tax. It tries to solve the tax loopholes caused by the break of the existing value-added tax chain by expanding the scope of taxation and further improve the current tax system. As a result of this move may bring changes in the scope of state and local tax collection and management, leading to a major adjustment of the financial distribution between the central and local governments, which led to tax at all levels