After the reform of system of tax distribution, value-added tax and business tax coexist in China, take the main position in central government revenue and local government revenue respectively, cause certain distortion to market economy operation and are not beneficial to economic structure transition, as a result, the taxation scope enlargement of value-added tax is unavoidable. The taxation scope enlargement of value-added tax means that the business tax will be finally eliminated, the establishment of this new taxation system will obviously challenge the vested interests and the key to whether this reform can succeed lies in how to consider the interests of all parties. This paper mainly reviews the research results on the taxation scope enlargement of value-added tax and its related issues discussed by the scholars at home and abroad in order to provide reference for its reform practice and related research.