2012年,国家出台了一系列与调整经济结构紧密相关的改革措施。涉及我国最大两个税种的营业税改征增值税(简称“营改增”)试点不断扩围,减税力度空前。纵观2012年经济改革,“营改增”试点的推进可谓贯穿始终。今年的政府工作报告中,深化财税金融体制改革被列为改革六大重点任务之首,六大税制改革被提上政府工作日程,推动“营改增”试点成为改革的重中之重。 In 2012, the state introduced a series of reform measures closely related to the adjustment of economic structure. The business tax reform levy value-added tax (referred to as “business tax increase”) involving the two largest types of tax in our country has been continuously expanded and the tax reduction efforts are unprecedented. Looking at the economic reform in 2012, the promotion of the pilot program of “reforming camps and increasing profits” can be described throughout. In this year’s report on the work of the government, deepening the reform of the fiscal and taxation financial system has been listed as the first of six major tasks for reform. The reform of the six major tax systems has been put on the government’s agenda and the pilot program of “reforming camps and increasing profits” has become the top priority of reform .