营改增是中国税制的一场深刻革命,注定成为中国财税改革的重要里程碑,开启中国增值税新时代。尽管对不同行业的影响不同,但从长远来看,营改增将彻底解决流转环节的重复征税问题,从而激发企业技术创新和结构调整的积极性,提振中国经济发展。营改增是增值税改革的起点,而非终点。营改增提供了重构增值税制度的大好时机…… The reform of camps is a profound revolution in China’s tax system, destined to become an important milestone in China’s fiscal reform and to open a new era of value-added tax in China. Although the impact on different industries will be different, in the long run, the reform of the camp will completely solve the problem of double taxation in the circulation process, so as to stimulate the enthusiasm of enterprises in technological innovation and structural adjustment and boost China’s economic development. VAT reform is the starting point for VAT reform, rather than the end. The reform of the camp provided a good time to re-establish the VAT system ...