一、“营改增”试点后面临的问题国家税务总局2011年12月26日下发了2011年第77号《关于营业税改征增值税试点有关税收征收管理问题的公告》,财政部2011年12月29日下发了财税[2011]133号《国家税务总局关于交通运输业和部分现代服务业营业税改征增值说 First, the “battalion increased ” after the pilot problems The State Administration of Taxation on December 26, 2011 issued in 2011 No. 77 “on the business tax reform and VAT levied on the tax collection and management of the announcement,” the Ministry of Finance December 29, 2011 issued Cai Shui [2011] 133 "on the State Administration of Taxation on the transport sector and part of modern service business tax reform levy added value that