2013年8月1日起,我国交通运输业和部分现代服务业“营改增”试点将扩大到全国。试点纳税人应尽快熟悉试点政策,优化经营模式,提升内部管理水平,避免因不熟悉税制而产生的税负增加。纳税人应注意下列问题。一、应合理界定“营改增”试点纳税人此次“营改增”试点具有“双扩围”的特点,一是试点范围扩大,由12个省市扩大到全国;二是试点行业扩大, From August 1, 2013 onwards, the pilot projects of the transportation industry and some modern service industries in China will be expanded to the whole country. The pilot taxpayers should be familiar with the pilot policies as soon as possible, optimize their business models, upgrade their internal management level and avoid increasing the tax burden caused by unfamiliar with the tax system. Taxpayers should pay attention to the following questions. First, it should be reasonable to define the characteristics of the experimental taxpayers that have been piloted by the “battalion reform and increase” pilot program as having “double expansion”. First, the scope of the pilot project was expanded from 12 provinces and cities to the whole country ; Second is to expand the pilot industry,