“十二五”期间,营改增正式启动,这是我国税制改革的一项重要内容和关键性举措。从深层次来看,实施营改增,将会给企业的经营模式、销售业务等方面带来不同程度的影响。因此,为确保企业在实际经营活动中,能够实现最大的税收优惠,企业应全面衡量这一政策所带来的积极和消极作用。 During the “Twelfth Five-Year Plan” period, the reform of the camp was formally started. This is an important part and a key measure for the reform of China’s tax system. From a deep perspective, the implementation of the VAT reform will bring varying degrees of impact on the business model and sales business of the enterprise. Therefore, in order to ensure that enterprises can realize the maximum tax benefits in actual business activities, enterprises should comprehensively measure the positive and negative effects of this policy.