伴随营改增的不断深化,另一个问题,即地方税务机构转型与改革也逐渐浮出水面,正成为各界关注的焦点,特别是在营改增全面完成之后。现实而言,营业税作为第一大税种的地位及地方政府围绕营业税而形成的产业结构在一定时期较难改变,而机构改革又势在必行,如何解决此中矛盾,是税制改革在今后一段时间内无法回避的一道难题。 With the continuous deepening of the reform of the camp, another problem is that the transition and reform of the local tax authorities have gradually surfaced and become the focus of attention from all walks of life, especially after the VAT reform is fully completed. In reality, the status of the business tax as the largest tax and the industrial structure formed by the local government around the business tax are hard to change in a certain period of time. Institutional reform is imperative again. How to resolve the contradiction here is the next stage of tax reform. Time can not be avoided a problem.