关键词：服务业改革 增值税 服务业征税弊端
VAT is an important source of national income in China is an important part of the national income. With the development of society, the recent discussion of the value-added tax on the service industry, and started trial operation in Shanghai, transportation and some service sectors.
China in the 1994 tax reform, out for a small part of the service sector (processing, repair, and replacement services) income VAT, sales tax is levied on most services. VAT and sales tax is a turnover tax. VAT and sales tax, there are some drawbacks of our current tax system is the manufacturing and service industries to take two tax parallel tax system, leading to the problem of double taxation. Similarly, the merger and reform of VAT and sales tax is also facing some problems and uncertainties. The service sector value-added tax for the services sector is both an opportunity and a challenge is the opportunity for the development of service industry.
Key words：Service sector reform value-added tax Service sector taxation drawbacks