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全国营业税改征增值税(以下简称“营改增”)已于8月1日“双扩围”——试点范围扩大至全国、试点行业扩容。随着“营改增”试点工作的推进,社会各界对其关注度也越来越高,改革涉及更多地区和更多纳税人,应适时总结经验和分析效应。为进一步宣传“营改增”试点政策,展现“营改增”对促进经济转型升级方面的积极作用,方便各地税务机关及纳税人交流“营改增”过程中的经验与体会,探讨实践中遇到的问题与挑
The National Business Tax Reform VAT (hereinafter referred to as “Business Reform ”) was on August 1 “double expansion ” - the scope of the pilot expanded to the country, the pilot industry expansion. With the advancing of the pilot project of “Changing camps into higher camps”, people from all walks of life are paying more and more attention to them. As the reform involves more regions and more taxpayers, experiences and analysis effects should be summed up in due course. In order to further publicize the pilot program of “reforming camps and increasing profits,” demonstrate the active role of the “camps reform” in promoting economic restructuring and upgrading so as to facilitate the exchange of experiences among tax authorities and taxpayers in the process of “battalion reform” And experience, to explore the problems encountered in practice and pick