营改增实行几个月以来,总体上运行平稳、减税效果明显,促进了企业发展和产业分工,但也出现了部分企业税负增加,“出现了税收洼地”效应,这一过程中,要牢牢把握,营改增对税制优化和产业转型带来的历史性机遇,发展经济,促进产业格局的形成。 Since the implementation of the reform and increase of the battalion, the operation has been generally smooth and the tax reduction effect has been obvious. It has promoted the development of enterprises and the division of labor in industries. However, some enterprises have also experienced an increase in tax burden and the effect of “tax depression” appeared. This process China should firmly grasp the historic opportunities brought by the reform of the tax system and the industrial restructuring brought by the reform of the camp and the economic development and the formation of the industrial pattern.