我国“营改增”已实施近一年半时间,在加快服务业发展、减轻税负压力、推进服务业国际化发展等方面均有所建树,可以说是一项重要的税制改革。本文分析了我国服务业面临“营改增”的机遇和挑战,提出了实现自我突破、合理控制风险的举措和建议。 In the past one and a half years since the implementation of the “pro-business battalion reform” in our country, we have made some achievements in accelerating the development of the service industry, reducing the pressure on tax burden, and promoting the internationalization of the service industry. It can be said that this is an important tax reform. This article analyzes the opportunities and challenges that the service industry faces in the process of “business reform and increase”, and puts forward measures and suggestions for self-breakthrough and reasonable risk control.