企业应适时调整经营战略,从营改增结构性减税的大蛋糕中分享到属于自己的一块增值税是对销售货物或者提供加工、修理修配劳务以及进口货物的单位和个人,就其实现的增值额征收的一种税,其主要特点是以销项税额减除进项税额的差额为应纳税额。而营业税通常按照营业收入总额和适用税率直接计算应纳税额,不能减除进项税额。此次营改增试点范围,主要是交通运输业和部分现代服务业。在现行增值税17%和13%两档税率的基础上,新增11%和6%两档低税率,交通运输业适用11%税率,部分现 Enterprises should adjust their business strategies in a timely manner and share the value-added tax their own from a big cake with a structural tax reduction by the battalion. As for the units and individuals that sell the goods or provide the processing, repairing and repairing services as well as the imported goods, Value-added tax levied, its main feature is the output tax deduction of the difference between the amount of input tax payable. The business tax is usually based on total operating income and tax rates applicable to calculate the amount of tax payable, can not be deducted input tax. The increase in the scope of the pilot camp, mainly in the transport sector and some modern service industries. On the basis of the current 17% tax rate and the 13% tax rate, the two new low tax rates of 11% and 6% will be added. The transportation industry will be subject to the 11% tax rate. Some of the tax rates