随着中国“营业税改征增值税(营改增)”的“1+6”行业在全国范围展开,这再一次将“营改增”推到一个热点议题。法国是“营改增”鼻祖追溯历史,要数“营改增”的鼻祖还是法国。在67年前的1946年,法国财政官员莫里斯·劳莱提出“用增值税代替营业税”的设想,2年之后法国正式采用增值税税 With the launch of the “1 + 6” trade tax reform (VAT) reform in China across the country, this once again pushed the “tax reform” to a hot topic. France is the originator of the ancestors of the “camp to increase” “trace back to history”, the number of “battalion change” or the originator of France. In 1946, 67 years ago, Maurice Laura, the French Treasury official, put forward the idea of ​​“replacing sales tax with value added tax”. Two years later, France formally adopted value added tax