2012年1月1日,营业税改征增值税试点工作已在上海启动,鉴证咨询服务被列入其中,这对于注册税务师行业来说,是一个重要的发展机遇。本刊特邀中国社会科学院财经战略研究院研究员、博士生导师杨志勇对“营改增”有关理论问题进行分析解读,希望对读者深入地认识和把握“营改增”的意义有所帮助。 January 1, 2012, business tax reform levy VAT pilot has started in Shanghai, forensic consulting services are included, which for the CTA industry, is an important opportunity for development. The magazine invited Chinese Academy of Social Sciences Institute of Financial Strategy researcher, doctoral tutor Yang Zhiyong on the “business change” analysis of the theoretical issues, I hope readers to understand and grasp the depth of Help.