2015年年底,财政部长楼继伟在全国财政工作会议上提到,2016年将全面实施营改增。国务院总理李克强在两会座谈会上也提到,营改增的全面改革,将同步促进财税体制的改革,合理调整增值税分项比例,以期进一步减轻企业税负。在营改增的大背景下,各行各业应该籍此良机,实施全周期的成本筹划,这也是本文研究的内容所在。 At the end of 2015, Lou Jiwei, Minister of Finance, mentioned at the National Financial Work Conference that the camp will be fully implemented in 2016. Li Keqiang, premier of the State Council, also mentioned at the forum of the two sessions that a comprehensive reform of camp reform and increase will simultaneously promote the reform of the fiscal and taxation system and rationally adjust the proportion of value-added tax in a bid to further reduce the tax burden on enterprises. Against the backdrop of the increase in the number of battalions, all walks of life should take this opportunity to implement the cost planning for the whole cycle, which is also the content of this study.