2012年,我国下调了经济增长目标。在经济处于下~道的情况下,营业税改征增值税应充分考虑改革对于企业、行业税负的影响,考虑整个经济形势的状况;同时,应参考其他国家增值税改革过程中的经验,还应考虑营业税改征增值税的政策配套等问题,确保减轻企业税负的改革目标实现。 In 2012, China lowered its economic growth target. Under the condition of economy being under way, the business tax reform levy value-added tax should take full account of the impact of the reform on enterprises and industry tax burden and consider the situation of the entire economic situation. At the same time, reference should be made to the experiences of VAT reform in other countries Business tax should be considered for VAT policy changes and other issues to ensure that reduce the tax burden on enterprises to achieve the reform goals.