营业税改征增值税是国家实施的战略性财税制度改革,能更好消除流转税重复征收问题,对调整税制结构至关重要,同时也将对辽宁经济产生重要影响,通过有关统计数据采用对比分析,发现产业结构、地方财政收入、税种结构、征管体制、试点企业税负、就业和企业财务核算不同程度发生改变。 Business tax reform levy value-added tax is a national implementation of the strategic fiscal tax system reform, to better eliminate the problem of duplicate tax levied on tax structure is crucial, but also will have a significant impact on the economy of Liaoning, through the use of comparative statistics , Found that industrial structure, local revenue, tax structure, collection and management system, pilot enterprises tax burden, employment and corporate financial accounting changes in varying degrees.