自9月1日起，营业税改征增值税（以下简称“营改增”）改革试点扩围将在北京、天津、江苏等10省市陆续推开。此时，“营改增”改革在上海试点已逾半年。

Since September 1,,，Business tax change VAT（Hereinafter referred to as“Camp to increase”）Enlarge pilot reform surrounded will be in Beijing、tianjin、Jiangsu have opened 10 provinces and cities。At this time，“Camp to increase”Reform in Shanghai pilot has over half year。

　　记者调查发现，上海“营改增”试点成功实现了税制转换，推动了以服务经济为主的产业结构加快形成。在当前经济下行压力加大的背景下，“营改增”不仅实现了结构性减税，更推动企业加大设备投入、加速拓展市场，有力地推动了“稳增长、调结构”。

A survey revealed that，Shanghai“Camp to increase”Pilot can successfully accomplish the tax system transformation，To promote the service economy mainly speed up the formation of industrial structure。In the current economy downward pressure under the background of increasing，“Camp to increase”Not only realize structured the tax cuts，More promote an enterprise to increase investment in equipment、Accelerated to expand the market，Boost“Steady growth、Adjustable structure”。

　　中共中央政治局委员、上海市委书记俞正声指出：“要牢牢把握增值税制度改革试点的重大机遇，深入推进各类服务业改革试点，进一步降低准入门槛，改革体制机制，健全完善法制，更好地促进‘四个中心’建设和服务经济的发展。”上海已经按照中央的部署，成功完成了“营改增”试点的各项工作，这一重大改革初战告捷。

The political bureau of CPC central committee of the communist party of China、Shanghai party secretary YuZhengSheng said：“Should grip the value added tax system reform of the great opportunities of pilot，Advancing the reform of all kinds of services pilot，Further reduce barriers to entry，Mechanism of system reform，And perfect the legal system，Better promote‘Four center’The construction and service of the economic development。”Shanghai has in the central deployment，Successful completion of the“Camp to increase”The pilot of the work，This major reform smashing of opposition。

　　先行先试

First try first

　　新老税制成功转换

Old and new tax system to successfully change

　　“按照国务院明确的‘统筹设计、分步实施，规范税制、合理负担，全面协调、平稳过渡’税制改革三原则，上海成功实现了‘1+6‘试点行业从原营业税税制向增值税税制的顺利转换。”上海市政府副秘书长、市财政局局长蒋卓庆说。

“According to the state council and clear‘Plan as a whole the design、Implement step by step，Standard tax system、Reasonable burden，Comprehensive coordination、Smooth transition’The tax system reform of the three principles，Shanghai successfully realized‘1 + 6‘From the original pilot industry business tax to VAT tax system of tax smooth conversion。”Deputy secretary general of the Shanghai municipal government、Bureau chief JiangZhuoQing said。

　　截至6月底，上海共有13.9万户企业纳入“营改增”试点范围，比年初增加了2.1万户，其中，新增试点服务项目的企业为1.2万户，新办企业8779户。与原实行营业税税制相比，今年上半年，上海“营改增”改革试点企业和原增值税一般纳税人整体减轻税收负担约44.5亿元，中央和地方两级财政相应减少税收收入、增加财政支出。

By the end of June，A total of 139000 households enterprise in Shanghai“Camp to increase”Pilot limits，The more than at the beginning of 21000，Among them，The new service projects for pilot enterprise of 12000，New run the enterprise of 8779。Compared with the original of the business tax tax system，In the first half of this year，Shanghai“Camp to increase”Reform pilot enterprise and the original general VAT taxpayer overall reduce the tax burden on about 4.45 billion yuan，The central and local two levels of financial less tax revenue、Increase the fiscal expenditure。

　　百度在线网络技术上海分公司主要从事开发、生产计算机软件，承接计算机网络系统工程，提供信息技术服务。作为信息产业链的中游企业，该公司今年上半年向上游制造类企业购入机器设备1400多万元，增加进项抵扣税额200多万元；同时又向下游信息技术企业提供服务，增加下游企业进项税额30多万元。由于中游企业和下游企业有一定的减税效果，该公司在增加采购、推动上下游企业业务增长的同时，自身业务也明显受益，预计今年销售收入增长约15%。

Baidu online network technology mainly engaged in the development of Shanghai branch、Production computer software，Over computer network system engineering，Provide information technology services。As the information industry chain middle reaches enterprise，The company in the first half of this year to the manufacturing machine equipment purchased more than 1400 yuan，Increase the income tax deduction is more than 200 yuan；At the same time, to downstream information technology enterprise to provide services，Increase the downstream enterprises purchases tax amount more than 30 ten thousand yuan。In the middle and downstream enterprise have certain enterprise tax reductions，The company is on the increase purchasing、Promote upstream and downstream enterprise business growth at the same time，Its business also obvious benefit，Sales revenue growth expected this year about 15%。

　　上海市国税局、地税局局长顾炬表示，“营改增”改革试点前，增值税链条到百度在线这里就断了，上下游产业链3个企业两种税制，既制约了中游向上游采购设备的积极性，也制约了下游向中游购买服务的积极性。“营改增”实现了从“道道征收、全额征税”向“环环征收、层层抵扣”的转换，打通了连接二、三产业增值税抵扣链条，从制度上解决了货物与劳务税制不统一和营业税重复征收问题。

Shanghai the irs、Land tax bureau chief GuJu said，“Camp to increase”Before trial reform，VAT chain to baidu online here is broken，Upstream and downstream industry chain three enterprise two tax system，Not only restricted to the middle reaches the enthusiasm of purchasing equipment，Also restricted the downstream to buy the enthusiasm of middle service。“Camp to increase”Realizes from“Way way collection、Full tax”to“HuanHuan collection、Layer upon layer deduction”conversion，Through the connecting two、Three industrial value added tax in the chain，From the system to solve the goods and services tax and business tax collection of unity and repeat。

　　财税专家表示，“营改增”改革是“十二五”时期我国税制改革的一项重要任务。1994年，我国将征收“产品税”改为征收“增值税”；2009年，我国将“生产型增值税”改为“消费型增值税”；2012年，国家选择上海先行先试“营改增”改革试点，实现了试点行业现代服务业税制与世界通行做法的国际接轨。

Finance and tax experts say，“Camp to increase”Reform is“1025”Period of our tax system reform is an important task。1994 years，Our country will collect“Product taxes”To collection“Value added tax”；2009 years，China will“Production-based value-added tax”instead“Consumption-based value-added tax”；2012 years，State to choose Shanghai first try first“Camp to increase”Pilot reform，Realize the pilot industry with the world modern service industry tax system of international practices。