我国正处于加快转变经济发展方式的攻坚阶段,强调大力发展第三产业特别是现代服务业,对于推进经济结构调整和提高国家综合实力有重要意义。按照建立健全有利于科学发展的财税制度的要求,将营业税改征增值税有利于完善我国 My country is at a crucial stage of speeding up the transformation of the mode of economic development and stresses that vigorously developing the tertiary industry, especially the modern service industry, is of great significance to advancing economic structural adjustment and enhancing the overall national strength. According to the requirements of establishing and perfecting the fiscal and taxation system conducive to scientific development, the transformation of business tax into value added tax is conducive to improving our country