营业税和增值税是我国现行税制结构中两个重要的税种,占比最大,而且这两个税种并行的税制是我国独有的。实施“营改增”是国务院根据经济社会发展的新形势,从深化改革的整体部署出发作出的重要决策,也是一项一举多得的重大战略性举措。与传统财税制度相比,这一制度安排能够有效避免重复 Business tax and value-added tax are two important taxes in the current tax structure of our country, accounting for the largest proportion, and the taxation system of these two taxes in parallel is unique to our country. The implementation of “battalion reform” is an important strategic decision made by the State Council in light of the new situation of economic and social development and proceeding from the overall plan of deepening the reform. It is also a major strategic move that serves as one stroke. Compared with the traditional tax system, this institutional arrangement can effectively avoid duplication