改革开放近四十年,经济和社会发生了极大的变化,国民经济的各个领域都发生了翻天覆地的变化,税收领域也经历了极大的变革,“营改增”是继1994年分税制改革后税收制度经历的又一次意义重大、具有深远的经济影响和社会影响的税制改革,“营改增”试点改革在我国转变国民经济发展方式和调整经济结构、降低企业税收负担、促进民营企业的发展方面发挥了十分重要作用。 Nearly 40 years of reform and opening up have undergone tremendous changes in the economy and society. All aspects of the national economy have undergone tremendous changes. The tax sector has also undergone tremendous changes. Tax reform after the tax-sharing system reform is yet another significant tax reform with far-reaching economic and social impact and pilot reform of “reform by battalion reform” in our country to change the mode of national economic development and economic restructuring, reduce the tax burden on enterprises, Promote the development of private enterprises has played a very important role.