“营改增”再扩围

2014年6月1日起，电信业正式纳入“营改增”，这标志着“营改增”进入新阶段。

站在新阶段起点，回首“营改增”从确立到试点的每一个节点，怀疑与争论、彷徨与失误如在昨日，茫然与挑战常随左右。那么“营改增”试点至今，到底取得哪些效果？又存在哪些问题？该如何改进完善？本文第一部分将详细论述。

面对“营改增”的稳步扩围，等待和观望没有出路，主动应对才是王道。那么总会计师（CFO）们应该做哪些准备？又该采用哪些战略和方法？企业的财务管理又该做哪些调整？本文将一一揭晓。

The reform program to replace the business tax with a value-added tax will be expanded into telecoms sector on June 1st，2014，which marks a new stage in the reform program.

Reviewing every stage of the reform program，skeptics and disputes are pervasive.Then what results has the program achieved to date？ What are the problems with the reform program？ How to improve？ The first part of this article will discuss the topics in detail.

As the reform program extends steadily，corporations should adapt to the reform program initiatively.So what should the CFOs prepare？ What adaptations should take place in corporations of pilot sectors？ Further discussions could be found in the body text.endprint