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继上海市实行营业税改征增值税试点之后,从2012年8月始,试点范围逐步扩大至全国范围。此次“营改增”试点初期所涉行业为“1+6”模式,“1”是指交通运输行业,包括航空运输、管道运输、陆路运输、水路运输;“6”指现代服务业的6个行业,包括物流辅助服务、有形动产租赁服务、信息技术服务、文化创意服务、研发和技术服务、鉴证咨询服务。本次试点改革对于所涉及的运输业和部分现代服务业会造成什么影响;导致各类公司面临何种困境,又要如何解决,公司的未来发展又应如何取舍是本文的主要论述内容。
Following the pilot implementation of the business tax reform and levy of value-added tax in Shanghai, from August 2012 onwards, the scope of the pilot project has been gradually expanded nationwide. The “pilot reform of the battalion to increase” pilot involved in the industry for the “1 +6” mode, “1 ” refers to the transport sector, including air transport, pipeline transport, land transport, water transport; 6 "refers to the six modern service industry, including logistics support services, tangible movable property leasing services, information technology services, cultural and creative services, research and development and technical services, forensic consulting services. What impact will this pilot reform have on the transportation industry and some modern service industries? What kind of difficulties do various kinds of companies face and how to solve them? How to choose the future development of the company is the main content of this article.