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2012年1月,“营改增”率先在上海试点。2012年9月起,“营改增”试点范围扩容,分批扩大至北京、天津等8省市。2013年8月,“营改增”试点范围扩大至全国,并将广播影视作品的制作、播映、发行等纳入现代服务业试点范围。2014年1月1日,铁路运输业和邮政业纳入“营改增”试点范围。2014年6月1日,电信业纳入“营改增”试点范围。
In January 2012, “Operation Reform” increased the pilot in Shanghai. From September 2012 onwards, the expansion of pilot camps for “expanding camps and increasing profits” expanded to batches of 8 provinces and municipalities in Beijing and Tianjin in batches. In August 2013, the pilot program of “Camp Improvement” expanded to the whole country, and the production, broadcasting and distribution of radio and television works were included in the pilot scope of modern service industry. January 1, 2014, the railway transport industry and the postal industry into the “battalion change ” pilot range. On June 1, 2014, the telecommunications industry was included in the pilot program of “Changing Business Battalion”.