随着我国营业税改征增值税改革的逐步深入,扩围试点地区和行业范围的改革时间表日益清晰。“营改增”改革是继1994年分税制改革以来又一重大财税体制改革举措,其所涉各方利益的调整、配套制度设计的安排、征管技术水 With the gradual deepening of China’s business tax reform and value-added tax reform, the timetable for expanding the scope of reform in pilot areas and industries has become increasingly clear. The reform of “reforming the battalion by battalion” is another major fiscal and taxation reform since the tax-sharing reform in 1994. The reform of the interests of all parties involved, the design of supporting systems, the collection and management of technological water