中文摘要：

由于＂营改增＂对服务业企业税负的影响具有双重效应,部分试点企业税负不减反增并非反常现象,适用增值税税率过高、企业中间投入比率偏低、固定资产更新周期较长、改革试点范围有限、获得增值税发票困难是造成该现象的主要原因。作为一种局部性的矛盾,部分试点企业税负增加现象及其负面影响切忌夸大,也不应单纯以企业税负变化作为评价＂营改增＂成效的标准。应对部分试点企业税负增加问题,当务之急是实施过渡性的财政补贴政策与解决增值税发票获取上的技术难题。从长期看,适时扩大＂营改增＂范围、调整增值税税率水平与结构是关键举措。

英文摘要：

The phenomenon that tax burden increase in some service industry enterprises during substituting the Value-added tax for business tax is not abnormal since the tax reform has a dual effect on the tax burden of service industry.The main reasons for the phenomenon includes high value-added tax rate,low intermediate input ratio,long fixed assets renewed period,limited reform range as well as difficulties in access to value-added tax invoices.As a phenomenon far from significantly affecting overall reform,tax burden increase in some service industry enterprises and its negative influences should not be exaggerated.In addition,the evaluation criteria are not confined to enterprise tax burden change.Confronting the problem of tax increase in some service industry enterprises,the most pressing matter of the moment is to carry out transitional financial subsidy policy and solve the technical difficulties in access to value-added tax invoices.In the long term,timely expanding the range of substituting the Value-added tax for business tax as well as adjusting the value-added tax ratio are critical measures to deal with the tax burden increase problem.