2012年1月1日开始在上海市交通运输业和部分现代服务业开展了“营改增”试点改革,由此拉开了“营改增”的改革大幕,随后国家分批扩大营改增的试点范围及行业,作为“十二五”规划中最重要财税体制改革举措之一,在党的十八大之后掀起的新一轮的全面深化改革浪潮中更是率先提速。本文以虎门港A集装箱公司为例,从新建港口企业的角度总结了改革的主要影响,详细分析了存在的问题,以希望对新建港口企业有所借鉴和帮助。 Since January 1, 2012, a pilot reform of “reforming the battalion and increasing the number of battalions” has been carried out in the transportation industry and some modern service industries in Shanghai. As a result, the “ As one of the most important fiscal and taxation system reform initiatives in the ”Twelfth Five-year Plan", it is even more significant that the new wave of comprehensive and deepening reforms set off after the 18th CPC National Congress First speed. Taking Humen Port A Container Company as an example, this paper summarizes the main influence of the reform from the perspective of new port enterprises, analyzes the existing problems in detail, and hopes for reference and help to the new port enterprises.