“营改增”的推广使更多企业轻装前行,为我国实体经济的发展和结构调整增加了动力。目前,“营改增”改革已进入全速推进阶段,有望在“十二五”期间全面实现。本文拟通过我国“营改增”的试点和推进,从“营改增”对外贸企业发挥的作用、影响,以及企业的期待等角度作一整体思考。 The promotion of “reforming the camps and increasing the number of enterprises” pushed more enterprises to go forward lightly, which added impetus to the development of the real economy and structural readjustment in our country. At present, the reform of “reforming the battalion by battalion” has entered a phase of full speed promotion and is expected to be fully realized during the “Twelfth Five-Year Plan” period. This article intends to make a holistic reflection on the role, influence and expectation of foreign trade enterprises from the reform and expansion of the “camp” in the pilots and advancement of our country.