“营改增”目前试点的有交通运输业和部分现代服务业。那么,“营改增”究竟对纳税人带来哪些方面影响呢?一、对原增值税纳税人(接受劳务方)的影响1.增加了可以抵扣进项税的项目。“营改增”的所有试点税目均可以抵扣进项税额。2.原有的抵扣项目增加了抵扣的比例。主要对交通运输业而言。原有的 “Camp change” At present, there are pilot projects of transportation and some modern service industries. Then, what impact does the “tax increase by VAT” bring to the taxpayers? 1. Impact on the original VAT taxpayers (accepting labor services) 1. Items that can offset input tax are added. “Tax reform increase ” all pilot tax items can offset the input tax. 2. The original deductible items increased the proportion of deductible. Mainly for the transportation industry. original