营改增并非简单地将银行营业税改增值税,而是涉及到地方财政与中央财政国库,同时也涉及到地方性银行的发展前景,甚至影响到实体经济的经营成本,此外也应该与当前的税制保持一致。因此,在税基、税率等设计上应充分考虑,再行推广实施。 Instead of simply changing the business tax of banks to value-added tax, it involves the local treasury and the central treasury, as well as the development prospect of the local banks. It even affects the operating costs of the real economy. In addition, Consistent tax system. Therefore, in the tax base, tax rates and other design should give full consideration to re-promote the implementation.