In the long run, if conditions ripe, that part of Business Tax which is apt to be confused with VAT may be brought into within the scope of VAT collection.

• 从长远来看，待条件成熟时，可将易引起增值税与营业税征收范围混淆的部分营业税税目纳入增值税的征收范围，以促进增值税的规范化。