经济的发展不仅为实体产业的进步做出了巨大的贡献,也推动了包括许多现代服务业在内的第三产业的发展。但对于产业结构比较失衡的我国来说,如果过于注重制造业的发展就会造成国家整体产业竞争力不足,市场结构性失调的后果。因此,有效实施“营改增”的政策,是一项实现经济转型和产业升级的重要战略。本文根据参照有关资料,以营改增的本质为出发点,简述了“营改增”政策对服务业的主要影响,并对此提出一些自己的观点和具体建议。 Economic development not only made tremendous contributions to the progress of the real estate industry, but also promoted the development of the tertiary industry including many modern service industries. However, for our country with a relatively unbalanced industrial structure, if we pay too much attention to the development of the manufacturing industry, it will result in the lack of competitiveness of the country as a whole and the consequences of the structural imbalance in the market. Therefore, the effective implementation of the policy of “reforming the battalion into a capital increase” is an important strategy for realizing economic restructuring and industrial upgrading. Based on the related information and the essence of business reform, this article briefly describes the main impact of “business reform” policy on service industry, and puts forward some opinions and concrete suggestions.