所谓“营改增”差额征税,是指试点纳税人提供应税服务,按照国家有关营业税政策可以差额征税,“营改增”后又不能根据现行政策安排解决重复征税问题的,可以把取得的全部价款和价外费用扣除支付给非试点纳税人和试点纳税人特定项目价款之后的余额作为销售额,据此征收增值 The so-called “tax reform” difference taxation refers to the pilot taxpayers to provide taxable services, taxable in accordance with the relevant state business tax policy, the difference can not be resolved according to the current policy after the double taxation Problem, you can take the total price and extra charge deducted from the non-pilot taxpayers and pilot taxpayers to pay the balance of the specific project as the amount of sales, the value of the added value