2012年1月,上海作为全国首个试点地区启动“营改增”改革,2012年7月25日,国务院常务会议决定扩大“营改增”试点范围,将交通运输业和电力服务业等部分现代服务业纳入营业税改征增值税试点范围,由上海市分批扩大至北京、天津、江苏、浙江、安徽、福建、湖北、广东和厦门、深圳等10个省市。“营改增”作为一项重大的税改措施,其影响不仅限于税改本身,同时也对相关各方的管理和服务方式提出了 In January 2012, Shanghai, as the first pilot area in the country, started the “reform of battalion, reform and increase” reform. On July 25, 2012, the State Council executive meeting decided to expand the pilot program of “ Some modern service industries, such as service industries, included the business tax reform and value-added tax pilot projects and were gradually expanded from Shanghai to 10 provinces and cities such as Beijing, Tianjin, Jiangsu, Zhejiang, Anhui, Fujian, Hubei, Guangdong, Xiamen and Shenzhen. As a major tax reform measure, the impact of the reform of the ”tax reform by the battalion" is not limited to the tax reform itself. It also proposes the management and service mode of the relevant parties