中文摘要：

“营改增”试点过程中出现部分企业税负“不减反增”的现象，由此对“营改增”前景产生了一些疑惑和顾虑。理论分析与现实考察表明：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，该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。当前应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”范围与调整增值税税率水平及结构是关键。

英文摘要：

The phenomenon that tax burden increases in some service industry enterprises during substitu- ting the value-added tax for business tax reform has resulted in some doubts and worries on the reform. The theoretical analysis and practical investigation show that such a phenomenon is not abnormal since the tax re- form has a dual effect on the tax burden of service industry. The main reasons for the phenomenon include high value-added tax rate, low intermediate input ratio, long fixed assets renewed period, limited reform range and difficulties in access to value-added tax invoices. As a phenomenon far from significantly affecting the overall reform, the 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 mat- ter of the moment is to carry out a transitional financial subsidy policy and solve technical difficulties in ac- cess to value-added tax invoices. In the long term, timely expanding the range of substituting the value-add- ed tax for business tax and adjusting the value-added tax ratio are critical measures to deal with the problem of tax burden increase.