增值税是我国国家收入的重要来源之一，是国家收入的重要组成部分。随着社会的发展，近期开始讨论对服务业征收增值税的问题，并在上海的交通运输业和部分服务行业开始试运行。
我国在1994年的税制改革中，出对于少部分服务业（加工、修理、修配服务）增收增值税外，对大多数服务项目征收增值税。增值税和增值税都属于流转税。增值税和增值税都存在一定的弊端，我国目前的税收制度是制造业和服务业采取两税并行的税收制度，导致了重复征税的问题。同样，增值税和增值税合并改革也需要面临一些问题和不确定性。对服务业征收增值税对于服务业来说既是机遇又是挑战，是服务业发展的契机。
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
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