税收关系到每一个纳税人的利益和国家的建设,税制改革在经济体制改革中扮演着重要的角色,营业税改增值税是我国的一项重要税制改革。“营改增”税制改革项目,继在交通运输行业的试点取得成效,在2014年,将“营改增”税制改革的试点扩大引入电信业。这即是对“营改增”的一项考验,也是对我国电信业的一项重大改革。 Taxation is related to the interests of every taxpayer and the construction of the country. Tax reform plays an important role in the reform of the economic system. Business tax reform is an important tax reform in our country. Following the reform of the tax reform system of “increasing taxes and increasing taxes”, following the success of the pilots in the transport sector, in 2014, the pilot reform of the tax reform of “reforming the battalion and increasing tax revenue” was introduced into the telecommunications industry. This is a test of the “camp change”, but also a major reform of China’s telecommunications industry.