和讯网消息　7月19日，由国家外国专家局培训中心和美国管理会计师协会（IMA）共同主办的“营业税改增值税政策解读与实务交流”的讲座在京举行。北京、天津、江苏等区域可能于10月纳入营改增试点，较预期有所延后，毕马威北京税务部合伙人邸占广认为，这为企业和税务部门争取了准备和适应的时间，而企业也在试点推广前还应做出积极准备。预计新增试点区域将延续上海模式，不会新增法规和政策。

HeXunWang news July 19，By the state administration for foreign expert affairs training center and the American management association of certified public accountants（IMA）Jointly hosted“Business tax change reading and practice value added tax policy exchange”The lecture is held in Beijing。Beijing、tianjin、Jiangsu area may in the October into the camp to the pilot，The better than expected to delay，KPMG's Beijing tax partner of wide mansion accounted for that，This for the enterprise and the tax department for the preparation and adapt to the time，And the enterprise also in pilot promotion should also make positive before preparation。Pilot area will continue is estimated to increase by Shanghai mode，Not new regulations and policies。

　　2011年11月16日发布的财税［2011］110号文件宣布将启动营改增试点工作，上海自2012年1月1日起对交通运输业和部分现代服务业进行营业税改增值税试点改革，成为分税制改革、个税改革之后的又一重大举措。文件还称将“根据情况及时完善方案，择机扩大试点范围”。

On 16 November 2011 released caishui [2011] 110 date file has announced that it will start to increase the camp of pilot projects，Shanghai since January 1, 2012 on the transportation industry and part of the modern service industry to prepare VAT pilot reform，Become the tax reform、Tax reform after another major move。File also says it will“According to the circumstances of the perfect project in time，Expanding the scope”。

　　5月28日，北京市国家税务局发布《关于营业税改征增值税非试点纳税人纳税申报有关事项的通知》，市场随即展开对北京等城市即将展开试点的期待，但并未在预期的7月1日展开，最新推测的时间点将在10月1日。

May 28，Beijing issued by the state tax bureau《About business tax change VAT taxpayers other matters related to tax the notice》，The market of Beijing and other cities launched immediately to launch a pilot of look forward to，But not in expected on July 1，The latest speculation at the time on October 1,。

　　业界一直认为增值税改革是势在必行的，事实上，因为涉及到重复征税的问题，中国之外的很多先进国家已经不再征收营业税。温总理也在政府工作报告中明确指出，到2015年，增值税改革将在全国推行。

The industry has been think value added tax reform is imperative，In fact，Because involves double taxation problem，Many of the advanced countries outside China is no longer impose business tax。Prime minister wen also in his government work report to explicitly pointed out，By 2015，Value added tax reform will be in the national parliament。

　　近期，北京的部分企业接到国税局的通知接受营改增的培训，并被要求填写表格，提供企业收入状况，或为了便于测算企业营改增之后的纳税等信息。这都显示北京市展开营改增的工作正在按部就班地进行。

recent，Some companies of Beijing from the irs notice to accept the training camp，And were asked to fill out the form，Provide enterprise income status，Or to facilitate the measure to increase the enterprise camp after tax and other information。This all shows on the change of the camp is step by step。

　　邸占广个人认为，北京、天津、重庆、深圳、安徽、江苏、厦门、广州等城市和地区可能将于10月1日展开营改增试点，延续执行上海的“1+6”模式（1个交通运输业和现代服务业的6个小行业），不会增加新的法规、政策。

Personal to think of wide mansion，Beijing、tianjin、chongqing、shenzhen、anhui、jiangsu、xiamen、Guangzhou city and area may in October 1 to camp on the pilot，Continue execution of Shanghai“1 + 6”mode（A transportation industry and modern services of six small industries），Will not increase the new regulations、policy。

　　“这主要是考虑到将试点简单化，更重要是在执行过程中找出有代表性的问题，并在全国推广时得到针对性地解决。”邸占广说。

“This will be the main consideration to pilot simplification，More important is in the process of the representative to find out，In the country and promotion get targeted and solve。”Mansion of wide said。

　　对于试点推广较预期有所延后，“多给一些准备时间是对的，因为增值税改革涉及到的不仅仅是税，”邸占广指出，对企业而言可能还涉及人员基础培训、系统软件改写、采购及销售人员的适应，不是一两个星期就能做到的；而对税务机构也是一样的，政策培训、发票系统的更改等也需要时间。

For the pilot promotion to delay the better than expected，“Give some preparation time is right，Because the value added tax reform is not only related to tax，”Mansion of wide points out that，Speaking of the enterprise may also involve personnel basic training、System software to rewrite the、Purchase and sales staff to adapt，Not a two weeks to do；And to the tax authorities is the same，Policy training、Invoice system change etc also need time。

　　尽管争取到了适应的时间，但邸占广还是建议企业就自身情况做出充分准备。

Although the time to earn it，But at wide or Suggestions of the enterprise to be fully prepared to make its own situation。

　　“企业需要比对自己所处行业与增值税改革是否相关，假如从事的业务与试点行业不完全一致，企业应如何抓住机遇、避开风险，做好税收筹划及设计最优税务架构。”邸占广指出。

“Enterprise need than in its own industry and value added tax reform is relevant，If the business is consistent with pilot industry，Enterprise should seize the opportunity、Avoid risk，Do tax planning and design the optimal tax structure。”Mansion of wide points out that。

　　邸占广认为，营改增整体是一个“减税”行为，尽管目前仍有金融服务业、房地产业、建筑业、娱乐业等未纳入改革试点范围，但随着试点区域和试点行业的逐步增加，营业税将呈缩小趋势，并将在2015年之前被增值税完全取代。

Of wide mansion that，To increase the whole camp is a“Tax cuts”behavior，Although there are financial services、Real estate industry、construction、The entertainment industry did not include the reform such as scope，But as the pilot area and pilot industry gradually increase，Business tax would be a narrow trend，And in 2015 before being completely replace the value added tax。