“营改增”是国家“十二五”税制改革的一项重大决策和举措,旨在打通增值税抵扣链条,有力支持服务业发展和制造业转型升级;形成规范的消费型增值税制度,进一步减轻企业税负,增强企业经营活力,为经济保持中高速增长、迈向中高端水平打下坚实基础。现结合江汉区实际,就做好“营改增”政策落实情况的跟踪审计和地方税收征管审 The “reform of the battalion” is a major policy and measure for the national “Twelfth Five-Year” “tax reform aimed at opening up the VAT deduction chain and strongly supporting the development of the service industry and the transformation and upgrading of the manufacturing industry. The formation of a normative consumer Type of value-added tax system to further reduce the tax burden on enterprises and enhance the viability of enterprises, to lay a solid foundation for the economy to maintain medium and high-speed growth towards the mid-to-high level. Now combined with the actual Jianghan District, we will do a good job in the implementation of the ”tax reform" policy tracking audit and local tax collection and trial