部分行业税负增加的原因很复杂,增值税和营业税的征收原理是不一样的。比如某些企业在试点期间,如果没有购置新的机器设备,它的税负可能会有所增加;但在购置机器设备的年份,税负就会有明显下降。随着营改增试点今年8月1日在全国范围内铺开,新一轮税制改革也将得到进一步推进。营改增作为以减税为目的的改革,在试点的一年多时间里,为大部分企业减少了税负。但改革初期也暴露出不少问题,比如,营改增征税范围界定不清,一些企业因进 The reason for the increase of tax burden in some industries is very complicated. The principle of collecting value-added tax and business tax is not the same. For example, during the pilot period, some enterprises may increase their tax burden if they do not purchase new machinery and equipment. However, the tax burden will be significantly reduced in the year when machinery and equipment are purchased. With the increase of pilot camps on August 1 this year across the country, a new round of tax reform will also be further promoted. The reform of the camp as a tax reform for the purpose of reform, in the pilot more than a year, for most businesses to reduce the tax burden. However, many problems have also been uncovered in the early stages of reform. For example, the definition of VAT tax reform in the camp has not been clearly defined.