营改增标志着我国增值税制的发展从生产型到消费型、征税范围从货物销售扩大到更多劳务服务领域。本文主要针对交通运输业试点中出现的两个问题,提出自己的一些建议。 The change in the camp marked the development of China’s value-added tax system from production to consumption, and the scope of taxation expanded from sales of goods to more labor service areas. This article mainly aims at two problems that appeared in the pilot of the transportation industry and puts forward some suggestions of our own.