摘要
自从2012年在上海试点之后，营改增税制改革就成为各界人士一直关注的一个焦点。随着2015年年底全行业完成营改增的期限渐近，生活性服务业、建筑业、房地产业、金融业这4个目前尚未纳入营改增领域的行业也必将在下半年进入范围。争议两年多的营改增税制改革，马上就进入收官阶段。
As most industries have accomplished VAT reforms to BT by the end of 2015,service,construction,real estate and financial industry will play by the law in the next half year.It's safe to say,the highly disputed VAT reforms to BT for almost two years is close to an end.
