中文摘要：

营业税改征增值税的试点已经扩大到8省3市,并有望继续快速推进。改革涉及到我国中央和地方财政体制的重大调整,并影响现有中央和地方财政分配体制的整体格局。＂营改增＂的全面实施不宜单兵突进,应与其它税制改革措施协同进行,以构建一个科学、合理的增值税收入分享体制以及重建地方税体系的主体税种为前提,在中央和地方财政体制调整的框架内有序进行。

英文摘要：

Up to now,there are eight provinces and three cities which have already launched the pilot program of changing business tax to VAT.This program is still expected to advance rapidly.However,it requires some important adjustments in central and local fiscal system,and will influence the overall pattern of distribution system in central and local governments.It is not suitable to fully implement this program alone.It should be promoted in conjunction with other tax reform measures.In order to build a scientific and reasonable sharing system of VAT revenue and reestablish the major taxes in local tax system,this program should be carried out smoothly based on the adjustment of fiscal system in central and local governments.