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营改增有助于推动中国税收体制改革,产业结构调整,转变经济发展方式;降低交易成本,提升大众创新创业的积极性;拓宽市场经济发展的边界,深化市场经济改革,降低有效税率差异并减少效率损失。2015年,第三产业对GDP的贡献超越第二产业成为中国经济社会健康发展的主要推动力,营改增对第三产业的影响对整体国民经济的发展具有传递效应。营改增面临理论和技术上的双重考验。
The reform of the tax battalion will help to push forward the reform of the tax system and the industrial structure of China and change the mode of economic development. The transaction cost will be reduced so as to enhance public enthusiasm for innovation and entrepreneurship. The boundary of market economy development will be widened. Market economy reform will be deepened to reduce the effective tax rate differences and to reduce Loss of efficiency. In 2015, the tertiary industry’s contribution to GDP surpassed that of the secondary industry to become the main driving force for the sound development of China’s economy and society. The impact of the reform by camp on the tertiary industry has a transitive effect on the development of the overall national economy. Battalion increase facing the double test of theory and technology.