作为我国结构性减税的一项重要举措,营业税改征增值税(以下简称“营改增”)自2012年1月1日在上海试点以来已一年有余。2013年8月1日起,“营改增”试点范围由现有的12省、直辖市、计划单列市扩大到全国。随着试点改革的脚步渐行渐近,众多等待进行“营改增”的企 As an important measure of structural tax reduction in our country, the VAT reform on business tax has been more than one year since its pilot project in Shanghai on January 1, 2012 (hereinafter referred to as “VAT reform”). From August 1, 2013 onwards, the scope of the experiment of “reforming the battalion into enterprises” was expanded from the existing 12 provinces, municipalities directly under the Central Government and cities specifically designated in the state plan to the whole country. As the pace of pilot reforms is getting closer and closer, many are waiting for enterprises to “change their battalions to increase their profits.”