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1994年,制造业增值税取代了产品税,此后经过20多年税收改革实践,今年5月1日起,服务业营业税告别历史舞台,“营改增”全面推开,中国规模最大、也最漫长的一次税改初步完成,随着相关细则和其他配套制度的推出,相信营改增能顺利落地并对经济社会产生巨大的积极影响。决策层将这一改革同建立现代财政制度、供给侧改革等重大改革部署相联系,国内专家学者也大都作
Since 1994, after a period of more than 20 years of tax reform, the VAT on manufacturing industry has replaced the product tax. Since then, the service tax on services has bid farewell to the historical stage since the year of 1 May this year. The longest tax reform was initially completed. With the introduction of the relevant rules and other supporting systems, it is believed that the smooth operation of the reform will bring about a great positive impact on the economy and society. At the policy-making level, this reform is linked with the establishment of a modern financial system, supply-side reform and other major reforms and arrangements. Most domestic experts and scholars also make