营改增始于2008年金融危机爆发后政府推出的大范围,具有很强针对性的结构性减税政策,属于整个宏观调控的一部分,目的在于促进国内经济结构的调整,减轻中小第三产业企业的税负,促进其专业分工。“营改增”的试点实施健全了我国的税务制度,并且优化了税制结构,在一定程度上降低了企业的纳税负担,经济发展方式也有所转变,“营改增”的实施同时促进了经济结构调整,它是我国经济发展的必然结果。 The reform started in 2008 after the outbreak of the financial crisis, the government introduced a large-scale and highly targeted structural tax reduction policy and is part of the overall macro-control. The purpose is to promote the adjustment of the domestic economic structure and alleviate the small and medium-sized tertiary industry Corporate tax burden, to promote their professional division of labor. The implementation of the pilot program of “reforming camps and increasing profits” has perfected the taxation system in our country and has optimized the structure of the taxation system, to a certain extent, reduced the tax burden on enterprises and the economic development mode has also been changed. At the same time, it has promoted the readjustment of the economic structure, which is the inevitable result of the economic development of our country.