2014年6月1日起，電信業(yè)正式納入“營(yíng)改增”，這標(biāo)志著“營(yíng)改增”進(jìn)入新階段。

站在新階段起點(diǎn)，回首“營(yíng)改增”從確立到試點(diǎn)的每一個(gè)節(jié)點(diǎn)，懷疑與爭(zhēng)論、彷徨與失誤如在昨日，茫然與挑戰(zhàn)常隨左右。那么“營(yíng)改增”試點(diǎn)至今，到底取得哪些效果？又存在哪些問(wèn)題？該如何改進(jìn)完善？本文第一部分將詳細(xì)論述。

面對(duì)“營(yíng)改增”的穩(wěn)步擴(kuò)圍，等待和觀望沒(méi)有出路，主動(dòng)應(yīng)對(duì)才是王道。那么總會(huì)計(jì)師（CFO）們應(yīng)該做哪些準(zhǔn)備？又該采用哪些戰(zhàn)略和方法？企業(yè)的財(cái)務(wù)管理又該做哪些調(diào)整？本文將一一揭曉。

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