“营改增”是我国在“十二五”期间提出结构性减税的重要举措,其在减税方面的成果一直被各界所持续关注。“洼地效应”和经济下行压力一起加速了试点范围的扩展。吸取上海“营改增”试点的经验及教训之后,积极探索和应对“营改增”的制度改革。不过,“营改增”的减税力度还稍显不足,需要持续完善减税制度。从2012年在上海建立“营改增”试点开始,到目前为止,已经有多个省份步入试点行列,这是自2009年至今,税务转型的又一次变革,同时也是一项关键的减税标准。特别是在当今经济发展速度逐渐放缓的情况下,财政政策更要有所成就,“营改增”就是经济现状下产生的重要改革。 The “tax increase by the battalion” is an important measure taken by China to propose a structural tax reduction during the “Twelfth Five-Year Plan” period. Its achievements in tax cuts have been continuously paid attention by all walks of life. Together with the economic downward pressure, the “depression effect” has accelerated the expansion of the pilot area. After drawing on the experiences and lessons learned from the pilots in Shanghai and implementing the program of “reforming camps and increasing profits,” we should actively explore and respond to the reform of the system of “reforming camps and increasing profits”. However, the “tax reform” tax relief efforts are still slightly less than the need to continuously improve the tax relief system. Since the establishment of the “pilot program of VAT reform” in Shanghai in 2012, so far there have been a number of provinces that have entered the pilot program. This is yet another revolution in tax reform since 2009, and it is also a key Tax reduction standards. In particular, with the gradual slowdown in the pace of economic development today, more achievements have been made in fiscal policy. The “reform by increasing the number of battalions” is an important reform under the current economic situation.