于2004年7月1日起正式启动的东北地区增值税转型试点改革已经一年多了。本文拟对这一年来东北地区实施增值税转型的基本情况、取得的宝贵经验及其对在全国范围内全面铺开的启示作个简要的分析。东北地区实施增值税转型试点改革的基本情况1.政策的基本内容。一般来说,所谓增值税转型就是指增值税从生产J, The pilot reform on value-added tax reform in northeast China, which was officially launched on July 1, 2004, has been conducted for more than a year. This article intends to make a brief analysis of the basic situation of value-added tax transformation in Northeast China during the year, valuable experience gained and its enlightenment on a nationwide scale. The basic situation of pilot reform of the implementation of VAT transformation in northeast China 1. The basic content of the policy. In general, the so-called value-added tax reform refers to the VAT from the production of J,