“营改增”是继实施增值税转型之后,货物劳务税收制度的又一次重大改革,也是一项重要的结构性减税措施。从2012年8月1日起,“营改增”试点范围由上海分批扩大至北京等8省市,这意味着上海市“营改增”试点取得了预期效果,“营改增”优税制、稳增长、调结构、谋发展的功能和效果正在逐步显现。 The “tax reform” is another major reform of the tax system for goods and services after the implementation of the VAT reform. It is also an important structural tax reduction measure. From August 1, 2012 onwards, the scope of pilot projects of “increasing the number of battalion increases” has been expanded from Shanghai to eight provinces and municipalities such as Beijing in batches, which means that the pilot project " The reform and enhancement of the tax system, the steady growth, the restructuring and the development of its functions and effects are gradually emerging.