在我国现行的税制结构中,“营业税”和“增值税”都是极为重要的税种,占的收入比重最大,这种结构也是我国在几十年的改革中形成的。其实,“营业税”和“增值税”这种并存的税制也是在我国才有的,在其他国家是没有的。“营改增”是我国加快转变经济发展方式、全面建设小康社会 In China’s current tax structure, “business tax” and “value-added tax” are all extremely important taxes, accounting for the largest share of revenue. This kind of structure is also shaped by our country’s reforms over the past decades. In fact, the co-exist tax system such as “business tax” and “value-added tax” is also available in our country and not in other countries. “Changing Camps to Increase Posts” is the Quickening Transformation of Economic Development in our Country and Building a Well-off Society in an All-Round Way