此次全面推开营改增试点主要内容可以概括为“双扩”。一是扩大试点范围,实现货物和服务行业全覆盖。纳入营改增试点的建筑业、房地产业、金融业和生活服务业四大行业,涉及纳税人超过一千万户。二是将不动产纳入抵扣范围,全面实现向消费型增值税的转型。本次改革中,无论是制造业、商业等原增值税纳税人,还 The main thrust of the comprehensive pilot camp reform can be summarized as “double expansion ”. First, to expand the scope of the pilot, to achieve full coverage of the goods and services industry. The four major industries of construction industry, real estate industry, finance industry and daily life service industry, which have been included in the pilot camp reform and reform, involve more than 10 million taxpayers. Second, the real estate will be included in the scope of deductible, the full realization of the transformation of consumer value-added tax. In this reform, both the original value-added tax taxpayers such as manufacturing and commerce still have to pay