营业税改征增值税改革是一项意义深远的重大税制改革,是推动经济发展方式转变和服务业发展的重大举措,也是上海加快形成服务经济为主产业结构的重大机遇。上海市自2012年1月1日改革试点启动以来,各项政策措施有机衔接,试点运行平稳有序。一、上海“营改增”试点的主要内容(一)关于试点行业 Business tax reform The VAT reform is a far-reaching major tax reform that is a major move to promote the transformation of the mode of economic development and the development of the service industry. It is also a major opportunity for Shanghai to speed up the formation of a service economy-based industrial structure. Since the launch of the pilot reform on January 1, 2012 in Shanghai, various policy measures have been converged and the pilot projects have been running smoothly and orderly. First, the main content of Shanghai pilot “Pilot Reform” (A) on the pilot industry