我国“十二五”计划明确提出要加快税制改革,积极构建有利于转变经济发展方式的财税体制,并将“扩大增值税征收范围,相应调减营业税等税收”作为其中重要的步骤之一。从最初的上海到现在的全国,从最初的交通运输业及部分现代服务业到现在的电信业,“营改增”从试点走向了全面推行。这是我国税制改革迈出的重要的一步,也是我国结构性减税的重大举措。一年多来,“营改增”对于我国经济的影响日渐显露出来。而作为改革的主要影响群体之一的企业,了解自身在经济变革中处于什么样的位置,改革对于自身发展的影响范围以及力度是急需的。 China’s “Twelfth Five-Year Plan” explicitly proposed to speed up tax reform and actively construct a fiscal and taxation system that is conducive to transforming the mode of economic development. In addition, “expanding the scope of value-added tax collection and correspondingly reducing sales taxes” was one of the most important One of the steps. From the initial Shanghai to the present all over the country, from the initial transportation industry and some modern service industries to the present telecom industry, the operation of “increasing profits and increasing profits” went from pilot to full implementation. This is an important step taken by China’s tax reform and a major measure of structural tax cuts in our country. In the past year or so, the impact of “increasing revenue from tax reform” on our economy has become increasingly evident. As one of the main influence groups of the reform, it is urgently needed to understand what kind of position they are in the economic transformation and the scope and intensity of the reform for their own development.