自2013年8月1日起,经国务院批准,财政部、国家税务总局决定在全国范围内开展交通运输业和部分现代服务业营改增试点。营改增的主要内容是什么,营改增对原增值税一般纳税人(指按照《增值税暂行条例》缴纳增值税的纳税人)的进项抵扣带来哪些影响,笔者对此进行了梳理,旨在让原一般纳税人尽快适应营改增有关新政策。 Since August 1, 2013, with the approval of the State Council, the Ministry of Finance and the State Administration of Taxation have decided to launch a nationwide reform pilot project on transportation and some modern service industries. What is the main content of the VAT reform? What impact will the VAT reform bring on the deduction of the input tax of the general taxpayer of the original VAT (referring to the VAT payer in accordance with the Provisional Regulations on Value Added Tax)? Aimed at allowing the general taxpayer to adapt to the new policy of camp reform as soon as possible.