2016年5月1日，“营改增”在我国全面推行，成为自分税制改革以来，中国财税体制的又一次深刻变革。文章对北京市各行业实际税率进行了合理估算，构建投入产出模型测算改革前后各行业有效税率的变化，结合2012年和2017年北京市城乡居民消费性支出数据，测算“营改增”前后居民间接税人均负担税额，并从间接税的年度收入平均负担率及终身收入平均负担率两个角度分析此税制改革对居民收入分配的影响，实现从北京市居民层面评价“营改增”政策效果的目标。结果表明，首先，“营改增”政策的实施在北京市范围内有效减轻了城镇与农村居民的税收负担。其次，从短期的年度收入来看，“营改增”在一定程度上加剧了间接税的累退性，进而扩大了北京市城乡居民之间的收入分配差距。第三，从长期的终身收入来看，“营改增”使得间接税由累退变为累进，促进了北京的收入分配公平。未来，有关部门应通过优化税率结构、调整税收优惠、提升增值税与消费税联合度等方式，推进增值税税制改革，进一步促进居民减税降负，改善收入分配。

The trial replacement of business tax with value-added tax (VAT) was fully implemented in China on May 1, 2016, marking a significant milestone in the evolution of its fiscal and taxation system. The article reasonably estimates the effective tax rates of various industries in Beijing, constructs an input-output model to measure the changes in the effective tax rates passed on to residents before and after the reform, and combines the data on urban and rural residents' consumption expenditures in Beijing in 2012 and 2017 to measure the per capita burden of residents' indirect taxes before and after the VAT. We also analyze the impact of this tax reform on average burden rate of annual income and average burden rate of lifetime income, so as to achieve the goal of evaluating the effect of the policy of VAT from the level of Beijing residents. The results show that, firstly, the tax burden of urban and rural residents in Beijing has been lowered to a certain extent by the tax reform, which reduces the pressure of tax burden on urban and rural residents. Secondly, in terms of short-term annual income, the reform has exacerbated the regressive nature of indirect taxes, thereby enlarging the disparities in income distribution among residents in Beijing. Thirdly, from the perspective of long-term lifetime income, the reform has changed indirect taxes from regressive to progressive, which has contributed to the fairness of income distribution in Beijing. In the future, the relevant departments should promote the reform of the VAT system by optimizing the tax rate structure, adjusting tax incentives, and increasing the degree of union between value-added tax and consumption tax, in order to further promote the tax reduction and burden reduction of the residents, and to improve the income distribution.