基于市场经济以及各类行业的多元化发展,“营改增”是政府税收的重要决策。本文对“营改增”过程中存在的“营改增”造成部分地区流动资金减少、地区差异化的各类优惠政策缺失、政府间财政体制重构的方向不明确等问题进行分析,进而提出了扩大部分地区流动资金、针对地区差异化实现优惠政策落实、明确财政体制重构等一系列的“营改增”优化方向,旨在全面落实“营改增”的税收优惠政策。 Based on the market economy and the diversified development of various industries, the “tax reform” is an important tax decision for the government. In this paper, some problems such as the reduction of liquidity in some areas, the lack of preferential policies for regional differentiation, and the unclear direction of intergovernmental fiscal system restructuring have been caused by Analysis, and then proposed to expand the liquidity in some areas, for the realization of regional differences in the implementation of preferential policies, a clear fiscal restructuring and a series of “battalion change” optimization direction, to fully implement Tax incentives.