随着我国经济的不断发展,我国税收政策在发展过程中面临着新的挑战。税收政策改革对我国各行各业持续、稳定的发展有着非常重要的作用,在一程度上影响着我国企业的发展状况。营业税改征增值税这一税收政策涉及的范围正在逐渐的扩展,营业税改征增值税对于我国各个企业的发展有着十分重要的影响。 With the constant development of our country’s economy, the taxation policy in our country faces new challenges in the development process. The reform of taxation policies plays a very important role in the sustained and steady development of all walks of life in our country, and to some extent affects the development of the enterprises in our country. Business tax reform levying value-added tax the scope of this tax policy is gradually expanding, business tax levied value-added tax for the development of our business has a very important impact.