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重庆市于2013年8月1日起开始“营改增”试点工作。试点一年有余,“营改增”取得积极成效,减轻了企业税负,促进了相关行业的快速发展,但也反映出了一些问题。“营改增”运行中存在的问题增值税税率档次过多。现行增值税设置了17%、13%、11%、6%和零税率5档税率。一些关联度较高的行业由于适用的税率不同而增加了税收风险,如:物流企业在同时提供“交通运输”和“物流辅
From August 1, 2013, Chongqing Municipality started the pilot project of ”Changing Camps and Increasing Prices“. The pilot project has more than one year of operation, and the positive results have been achieved in the ”reform of business by battalion“, which has lightened the corporate tax burden and promoted the rapid development of related industries. However, some problems have also been reflected. ”Camp to change“ operation problems Excessive value-added tax rate. The current value-added tax is set at 17%, 13%, 11%, 6% and zero-tax rate of 5 tranches. Some industries with higher relatedness increase their tax risks due to different applicable tax rates. For example, logistics enterprises provide both ”transportation“ and ”logistics support