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在我国改革转向全面深化结构性改革之际,“营改增”的出台恰逢其时。两年多的改革实践中,“营改增”不仅推动税制改革本身,为市场发挥在资源配置中的决定性作用提供更优的税收环境,也为结构性改革的深化提供了铺垫。2012年1月,上海作为首个试点城市,针对交通运输业和部分现代服务业开展“营改增”区域性试点,随后扩大到12个省市;2013年8月,“营改增”从区域性试点转向按照行业在全国推行,交通运输业和部分现代服务业及广播影视作
At a time when our country’s reform has shifted to deepening structural reforms in an all-round way, the promulgation of “increasing the number of battalions and increasing the number of battalions” coincides with its promulgation. In the reform practice of more than two years, the reform of the tax system not only promoted the reform of the tax system itself, but also provided a better tax environment for the market to play a decisive role in the allocation of resources. This also provided a basis for the deepening of structural reforms. In January 2012, as the first pilot city in Shanghai, Shanghai piloted a regional pilot program entitled “Changing Camps to Improve Business” for the transport sector and some modern service industries and subsequently expanded to 12 provinces and cities. In August 2013, Increase "from the regional pilot to the implementation in accordance with the industry in the country, the transport sector and some modern service industry and radio and television for