2013年8月1日起,国务院正式决定营业税改征增值税(以下简称“营改增”)在全国范围内推行,同时将部分现代服务业纳入“营改增”试点范围。本文将对“营改增”的相关背景、内容、对试点企业税负影响等作初步探究,并针对试点过程中出现的问题提出应对办法和建议。 Since August 1, 2013, the State Council formally decided to implement the nationwide promotion of VAT (hereinafter referred to as “VAT reform”) and to include part of the modern service industry in the pilot program of “VAT reform”. This article will make a preliminary study on the relevant background and content of “business reform and increase taxation” and the impact on the tax burden of the pilot enterprises, and put forward countermeasures and suggestions in light of the problems arising in the pilot process.