“营改增”给企业发展带来了不确定性,让企业感受到改革带来的阵痛。财税部门在制定改革试点方案时,已充分考虑不同行业、不同地域、不同企业、不同经营周期对企业税负的影响,但由于改革涉及的企业多、链条长、地区广,实践中企业面临的情况千差万别,部分行业和个别企业税负上升也就难以完全避免。因此,为了平稳有序推进“营改增”试点改革,各地、各行业纷纷出台过渡政策,为这些企业“减负”。 “Camp to change” to the enterprise development has brought uncertainty, so that enterprises feel the pain caused by the reform. In formulating the reform pilot program, the fiscal and taxation departments have fully considered the impact of different industries, different regions, different enterprises and different business cycles on the tax burden of enterprises. However, due to the large number of enterprises involved in the reform, the long chain, wide area and the enterprises in actual operation The situation is vastly different, rising tax burden in some industries and individual enterprises can hardly be completely avoided. Therefore, in order to steadily and orderly push forward the pilot reform of “battalion reform,” various regions and industries have introduced transitional policies in order to “reduce their burden” for these enterprises.