“营改增”是指以前缴纳营业税的应税项目改成缴纳增值税,由于增值税只对产品或者服务的增值部分纳税,减少了重复纳税的环节,因此,本次“营改增”是政府实现结构性减税的税收政策。2012年1月1日上海作为首个试点地区启动“营改增”改革,2012年8月1日,由上海市陆续扩大至北京、天津、江苏、浙江、安徽、福建、湖北、广东和厦门、深圳10个省(直辖市、计划单列市),2013年8月起,国务院决定“营改增”试点扩大至全国范围,根据财税〔2011〕111号、〔2012〕71号等有关“营改增”文件相关规定,本次“营改增”的试点范围是交通运输业和部分 “VAT reform ” refers to the taxpayer previously paid business tax into VAT, since the value added tax only on the part of the product or service tax, reducing the duplication of taxes, therefore, this Increase “is the government’s tax policy to achieve structural tax cuts. January 1, 2012 Shanghai as the First Pilot Area Launches the Reform of ”Reforming Battalion and Reforming“, August 1, 2012 from Shanghai to Beijing, Tianjin, Jiangsu, Zhejiang, Anhui, Fujian, Hubei and Guangdong And Xiamen, Shenzhen, 10 provinces (municipalities directly under the Central Government, cities under separate state planning), since August 2013, the State Council decided that the pilot program of ”battalion reform“ should be extended nationwide. According to Cai Shui [2011] No. 111 and [2012] No. 71 Concerning the relevant provisions of the document ”Business Reform, Increase in Capital Increase,“ the scope of this pilot program of ”Business Reform and Capital Increase" is the transport sector and part thereof