新的营业税制实行后，原营业税的减税、免税项目应一律停止执行，营业税暂行条例明确规定减税、免税项目由国务院决定，任何地区、部门均不得规定减税、免税项目。但是，新税制实行以来，仍有一些起地区继续执行原营业税的规定或开新口子，对某些行政、事业单位的收费项目，如 After the implementation of the new business tax system, the tax reduction and exemption items of the original sales tax should be ceased to be implemented. The provisional regulations of business tax clearly stipulate that tax cuts and tax-free items should be decided by the State Council, and no tax rebate or exemption items shall be imposed by any region or department. However, since the introduction of the new tax system, there are still some regions that continue to implement the original business tax regulations or open new openings. Some of the administrative and public service fees, such as