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1、德企座谈会，营改增主要政策介绍从今年5月1日起，我国全面推行营改增试点工作，建筑业、房地产业、金融业、生活服务业四大行业作为最后一批被纳入试点。营改增是我国从生产型增值税彻底向消费型增值税制度转变所迈出的关键一步，也是深化财税体制改革的重头戏和供给侧结构性改革的重要举措。Thepilotprogramtoreplacethebusinesstaxwithavalue-addedtaxisexpandednationwideon1stMayinpilotsectors,whichincludtheremainConstructionindustry,realestateindustry,fi
2、nancialindustry,andservicesectors.Thereformprogramisakeystepinshiftingfroma"productionvat"toa"consumptionvat",aswellasaimportantpartofthefiscalreformandstructuraltaxreductions.一、营改增的重要意义TheinfluenceoftheReformprogram一是实现了增值税对货物和服务的全覆盖，基本消除了重复征税，打通了增值税抵扣链条，促进了社会分工协作，有力地支持了服务业发展和制造业转型升级。Firstly,itre
3、alized fair taxation on goods and services,soastoavioddouble taxationand reduce tax burdens for taxpayers,whichwillpromotetheupgrading of themanufacturingsector and thedevelopment of theservice sector.二是将企业新增不动产所含增值税纳入抵扣范围，比较完整地实现了规范的消费型增值税制度，有利于扩大企业投资，增强企业经营活力。Secondly,forthenewestateofthecompany
4、,the input tax shall be credited again st the output tax,astocompletetheconsumptionvatsystem,whichwillencourgetheenterprisestoexpandtheirinvestmentanditwillcertainlyboost the development of small andmedium-sizedenterprises.三是进一步减轻企业税负，是财税领域打出“降成本”组合拳的重要一招，用短期财政收入的“减”换取持续发展势能的“增”，为经济保持中高速增长、迈向中高端水平
5、打下坚实基础。Thirdly,asaimportantpartofthe“structuraltaxreductions”fiscalpolicy,thereformprogramwillhelped reduced tax burdens fortaxpayers.attheexpenseofthegovernmenttogiveuppartofthetaxandrevenue,itwillpushforwardthelong-termdevelopmentofenterprise,andimprovethequalityandefficiencyofeconomicgrowth.四是创
6、造了更加公平、中性的税收环境，有效释放市场在经济活动中的作用和活力，在推动产业转型、结构优化、消费升级、创新创业和深化供给侧结构性改革等方面将发挥重要促进作用。Finally,afair taxationwillberealized,which can better let market play a fundamental role in resources allocation and enhance the enterprise’svitalityandpromotetheIndustrialtransformationandoptimizetheeconomicstructurer
7、eform,upgradetheindustrialstructure,raisetheconsumtionstandardsoastopromoteenterprisestobeinnovative.二、全面推开营改增试点，有哪些新的措施和改革内容？Toextendthereform,whatkindofnewmeasuresareinvolvedin?此次全面营改增的主要内容是实行“双扩”：一是扩大试点行业范围，将建
