2012年1月1日起,我国开始在上海市实施交通运输业和部分现代服务业营改增试点,开启了对这一影响深远的历史变革的探索。随后,在上海试点经验的基础上,试点地区和行业范围逐步扩大,2016年5月1日试点全面推开。上海试点是营改增全面改革的先行军,也是观察评价营改增改革的最佳样本。如今试点已经过5年,成效如何?企业反映怎么样?上海财经大学公共政 Since January 1, 2012, China began to implement the reform pilot program on transportation and some modern service industries in Shanghai, opening up an exploration of this far-reaching historical change. Subsequently, based on the pilot experience in Shanghai, the scope of the pilot areas and industries was gradually expanded. On May 1, 2016, the pilot projects were fully launched. The pilot program in Shanghai is the forerunner of the comprehensive reform of camps and the best sample of observing and appraising camps. Today’s pilot has been 5 years, how effective? How do businesses reflect? Shanghai University of Finance and public administration