中国正在全面进行深化改革,旨在促进国家治理体系和治理能力现代化。在这一目标定位中,财政是国家治理的基础和重要支柱。建立现代税收制度,是重中之重。现代国家离不开税收,但是选择什么样的税制结构是个非常重要的问题。全面实施营改增对于中国来说是积极的、具有重大意义的税制进步,标志着中国将成为世界上拥有最先进的增值税制度的国家之一。 China is carrying out all-round deepening reforms aimed at promoting the modernization of the state governing system and governance capacity. In this goal orientation, finance is the foundation and important pillar of state governance. Establishing a modern tax system is the top priority. Modern countries can not do without taxation, but the choice of what kind of tax structure is a very important issue. The full implementation of the VAT reform is an active and significant tax progress for China, marking China as one of the countries in the world with the most advanced VAT system.