一、营改增的背景及研究对于进入改革深水区的我国,财税体制的改革刻不容缓,其中营改增被看做是这次财税体制改革中的急先锋。营改增首先在2012年1月1日的上海开始试点,选择交通运输业、技术研发、信息技术、文化创意、物流辅助、有行动产租赁以及鉴证咨询等作为营改增项目;到了2013年8月1日之前的试点行业开始覆盖全国的营改增,同时增加广播影视作品的制作、播映、发行作为营改增的新范围;到了2014年1月1 I. Background and Research on Camp Reform Increasingly, the reform of the fiscal and taxation system in our country, which enters the reforming deep-water area, is an urgent task. The reform of camp tax reform is regarded as a vanguard in the reform of the fiscal and taxation system. The reform of the camp started with a pilot project in Shanghai on January 1, 2012, and selected transportation, technology research and development, information technology, cultural and creative activities, logistics support, operational lease and forensic consulting as pilot projects. By 2013 The pilot industries prior to August 1 began to cover the nationwide increase in battalion changes and at the same time increased the production, broadcasting and distribution of radio and film works as a new range of battalion increases. As of January 2014, 1