营业税改征增值税(以下简称“营改增”)是继2009年中国全面实施消费型增值税改革后,税制改革进程中的关键一步,也是我国实施结构性减税政策的重要举措。自2012年1月1日在上海开展试点以来,“营改增”的试点范围正在不断扩大。2014年6月1日,备受瞩目的电信行业亦被纳入“营改增”试点范围内,“营改增”行业扩围步伐 Business tax reform levying value-added tax (hereinafter referred to as “business tax reform”) is a key step in the reform of the tax system following China’s full implementation of consumer VAT reform in 2009 and an important measure taken by China to implement the structural tax reduction policy. Since the pilot was launched in Shanghai on January 1, 2012, the scope of the pilot program of “increasing the number of battalions has increased” has been continuously expanded. On June 1, 2014, the much-anticipated telecom industry was also included in the pilot program of “Camp Improvement”