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随着我国现代服务业的飞速发展,交通运输业、商业饮食业和物流仓储业等一系列新型业态相继涌现。本文以上海市营改增试点为案例,详细分析了营改增政策推行过程中遇到的若干疑点和难点问题,针对完善相关鼓励政策和完善税收法制体系两个方面提出了政策建议,尤其是对于交通运输业来说,需要针对其行业特点出台税率政策或扶持政策,具有较强的理论指导意义。
With the rapid development of modern service industry in our country, a series of new formats such as transportation, catering, logistics and warehousing have emerged. Based on the case study of the reform of Shanghai municipal battalion, this paper analyzes in detail the problems and difficulties encountered in the implementation of the policy of increasing battalion reform, and puts forward some policy recommendations in respect of improving relevant incentive policies and perfecting the tax legal system. In particular, For the transportation industry, it is necessary to introduce a tax rate policy or an affirmative tax policy based on the characteristics of its industries, which has a strong theoretical guiding significance.