2016年5月1日“营改增”在全国范围内试行,这是我国经济转型的切入口,促进了“营改增”中四大行业结构的优化和升级;该项税制改革避免了产业链内多环节重复课税,充分体现了增值税的优点。文章首先阐明“营改增”在生活服务业的相关政策,分析“营改增”对生活服务业发展的影响,从而提出“营改增”背景下生活服务业发展的相关建议。 On May 1, 2016, the reform of “increasing profits and increasing taxes” was piloted throughout the country. This is the entry point for China’s economic restructuring and has promoted the optimization and upgrading of the four major industries in the “tax reform”. The tax system The reform avoids double taxation in the industrial chain and fully reflects the advantages of VAT. The article first clarifies the relevant policies of “Ying Zeng Zeng” in the service industry and analyzes the influence of “Ying Zeng Zeng Zeng” on the development of the service industry, so as to propose the development of the service industry in the background of " Related suggestions.