我国营改增在今年四个行业的全面推进,可以说营业税的9个税目基本上被增值税所代替。营改增是供给侧结构性改革的重头戏,涉及经济关系、法律关系、人文关系以及增值税自身内部关系的转变。在改革过程中,必须把握好上述四个层面的关系,才能完成营改增的深刻变革,实现营改增的平稳过渡和收官。一、把握好营改增的经济关系 The increase of our camp battalion reform in all four sectors of the industry this year, we can say that the business tax 9 tax bill is basically replaced by value-added tax. The reform of camps is the highlight of the supply-side structural reforms involving the transformation of economic relations, legal relations, humane relations and the internal relations of value added tax itself. In the reform process, we must grasp the above four levels of relations in order to complete the profound changes made in the reform of the camp and achieve a smooth transition and ending of the battalion reform. First, seize the good business to increase economic relations