一、营改增之意义2011年11月财政部国家税务总局在《营业税改征增值税试点方案》中指出:营改增的指导思想:建立健全有利于科学发展的税收制度,促进经济结构调整,支持现代服务业发展。“营改增”试点改革实施至今已两年多,当前,我国正处于加快转变经济发展方式,大力发展第三产业,尤其是现代化服务业,以及完善税制的关键时刻,“营改增”改革具有多方面的积极意义。(一)有助于税制的公平性原则在税收制度中,税收公平作为实践中一个主要原则,其最为主要的目的就是为充分保证税收负担的公平性目前我国实行的是社会主义 First, the meaning of battalion increase In November 2011 the State Administration of Taxation of the Ministry of Finance in the “business tax levy VAT pilot program” pointed out: camp change the guiding ideology: to establish and improve the tax system conducive to scientific development, and promote economic restructuring , Support the development of modern service industry. At present, our country is at a crucial moment of accelerating the transformation of the economic development mode, vigorously developing the tertiary industry, especially the modernized service industry and perfecting the tax system. Increase "Reform has many positive meanings. (A) the tax system to help the principle of fairness In the tax system, tax fairness as a major principle in practice, the most important purpose is to fully guarantee the fairness of the tax burden. At present, our country is the implementation of socialism