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2012年1月1日在上海首次试行的“营改增”取得的效果较好,但是也出现了交通运输业税负增加、收受洼地以及税收收入分配等突出问题。本文针对上述问题进行研究分析,并进一步提出了相应的解决建议。
January 1, 2012 in Shanghai for the first time to try “batches change ” achieved better results, but also appeared in the transportation industry tax burden, receiving depression and tax revenue distribution and other outstanding issues. In this paper, research and analysis of the above problems, and further proposed the corresponding suggestions.