“营改增”税制改革是当前我国税制改革的重大举措,是优化我国财税征收体制的重要途径,也是当前推动我国经济发展、深化经济体制改革的重要体现。全面研究由此产生的改革效应,并做好积极应对措施,进一步优化我国税制结构。 The tax reform of the battalion is an important measure for the current tax reform in our country. It is also an important way to optimize the tax collection system in our country. It is also an important manifestation of our current economic development and deepening the reform of the economic system. Comprehensively study the resulting reform effects, and actively respond to measures to further optimize China’s tax structure.