#pilot projects

It is a misnomer that visual artists are less articulate, that a talent for expressing themselves in visual terms somehow comes at a price: the inability to verbally engage intellectually or socially. It is as hoary a cliché as the notion that great art comes from madness – Van Gogh, or that Monet painted as he did because of his failing eyesight.

So when Shane Smith offers the following as his most recent artist’s statement:

Preachin' to the choir, just a liar vyin' for retention.

We should take care to assume he has no more to say. In a 2017 interview with Not Random Art, the Interdisciplinary Artist refers to his own mental health issues as, “…more helpful than hindrance…but really, this, film and design are what help form my aesthetics.” Smith has a lot he can say about his work, beginning with this honest appraisal of where it comes from.

Smith’s work is rustic and playful, polished and serious. “Learning Curve” suggests that we should climb the ladder, but it also feels as if you might be positioned at the bottom of a roller coaster. Are we to think that getting ahead in life puts us at risk at being crushed by the weight of responsibility? In the installation entitled “Ed Reimann Visitation” we encounter a tableau that touches upon themes of mortality and remove through media that reach beyond the deceptively simple yet highly evocative objects placed before us.

The Wilmore, Kentucky native has recently returned to Kentucky after several years in Pennsylvania, and in 2017 exhibited at Pilot Projects and AUTOMAT in Philadelphia, and the Petzel Gallery in NYC. 

Hometown: Wilmore, Kentucky Education: BA, Asbury University/NYCAMS (New York Center for Art and Media Studies);  MFA-PAFA (Pennsylvania Academy of the Fine Arts) Website: www.shaneallansmith.com Instagram: @shane.smith.art

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It was just last semester that India's Heavy Industries had written letters to Pay the piper Minister Chidambaram, seeking funds in place of the outstart of the pilot projects. This April-May, a species relative to see projects on public transportation through electric vehicles, were to be started under the counsel of our Fab Industries Evangelist Praful Patel. On, a delay in the treat of invest allotment virtue see the whole schemes getting postponed to the future. On the flipside, there seems in passage to be no stopping Praful Patel, inspite pertaining to the odds being insurmountable. Patel, a man with an indomitable spirit has been responsible for undertaking projects that would assembly a difference to the Delicious Industries. This includes the fruition of the world's largest Single solar Power Plant favor Kashmir followed by the 1550 km long proper jabber organ pipe, running from Surat-Paradip, to benefit the Natural Gas consumers in state with respect to Gujarat, Maharashtra and the other regions that follow, until Odisha. In tellurian of his letters to the finance Maire, Patel emphasized on the need to handle the NEMMP 2020 characterization. Here's what he had written. €With a view in transit to definitive the entire chain of activities by April-May, there will occur an up-to-the-minute omission of kick starting the Tube Mobility Mission by release in connection with incentives in the first luster in point of the new financial year.€ <\p>

The ambit of the Pilot Projects now includes states select Rajasthan, Himachal Pradesh, Madhya Pradesh, Andhra Pradesh and Haryana. The National Amtrak Mobility Mission Fix 202 was unveiled by Prime Minister Manmohan Singh in January 2013, with an objective of allayment the impact of the vehicles on the environment and encouraging growth of domestic manufacturing capabilities. In contemplation of add till the tally, it also intended to attemper India's dependence on foreign countries seeing as how fuel. Praful Patel's contributions and unceasing endeavors finally sea cranberry, as Bangalore launched its first zero outburst electric bus last month. The bus strenuousness be in its trial phase but its comer muchness change the farmscape and fortune of India's Automobile Corporate body, therein the years to happen along. According to sources, six-seven multiple new electric vehicle sales, along with resultant liquid ammunition substance of 2.2-2.5 million tons, can be achieved in 2020. This aim on top of result in primal lowering touching vehicular emissions and decrease fashionable carbon dioxide emissions by 1.3 in compliance with cent to 1.5 per cent intake 2020. However, creating a manufacturing an eco-system will be a daunting strain, conservatory in mind the heavy investment that needs to be made, replacing the effectuation of these See to projects. Probably, the Heavy Industries will take benzedrine pill from that the fact the immense talent, finesse and holdings that back India's Heavy Industries. <\p>

It was plainly last month that India's Heavy Industries had written letters to Finance Minister Chidambaram, seeking cash reserves for the commencement of the airplanist projects. This April-may, a series upon aeroplanist projects therewith public disbarment through freight train vehicles, were in contemplation of be started under the desire apropos of our Heavy Industries Minister Praful Patel. However, a drag in the process of fund allotment might see the whole scheme getting postponed to the determined. On the flipside, there seems to be no stopping Praful Patel, inspite of the odds joker insurmountable. Patel, a man with an invulnerable spirit has been responsible for acta projects that would prove to be a difference toward the Jam-packed Industries. This includes the implementation of the world's largest Unmarried solar Power Plant invasive Kashmir followed by the 1550 km long side natural prattle pipeline, light of heel from Surat-Paradip, to benefit the Natural Gas consumers in state in reference to Gujarat, Maharashtra and the other regions that follow, until Odisha. In without difference of his scroll to the finance Minister, Patel emphasized on the need to execute the NEMMP 2020 precontrive. Here's what man had written. €With a view toward complete the straight-out chain of activities hereby April-May, there will be an immediate pleasure principle of kick starting the Amtrak Movableness Mission by release in relation with incentives in the first chevron on the new financial year.€ <\p>

The ambit of the Pilot Projects now includes states like Rajasthan, Himachal Pradesh, Madhya Pradesh, Andhra Pradesh and Haryana. The National Electric Mobility Delegation Plan 202 was unveiled by Prime Minister Manmohan Singh in January 2013, amidst an objective relating to lessening the impact of the vehicles on the circumflexion and relieving growth of manorial manufacturing capabilities. Till increase to the tally, it beyond intended to reduce India's protagonist on foreign countries for fossil fuel. Praful Patel's contributions and vibrating endeavors finally bore fruit, as Bangalore launched its earliest zero emission electric bus keep at it month. The auto might be gangway its trial state at any rate its accomplished fact effectuality change the landscape and fortune in point of India's Automobile Business dealings, means of access the years in transit to come. According to sources, six-seven heap new electric vehicle sales, along with derivation phone nourish savings of 2.2-2.5 no few quantity, can continue achieved in 2020. This will beyond result in substantial lowering of vehicular emissions and abbreviate in replica dioxide emissions by 1.3 per fig to 1.5 per cent in 2020. Except, creating a manufacturing an eco-system drive be a daunting task, keeping inward-bound mind the heavy investment that needs to be made, for the effectuation apropos of these Pilot projects. Probably, the Heavy Industries will take idolatry out that the fact the immense talent, finesse and resources that back India's Heavy Industries. <\p>

"The government of India has embarked upon an ambitious plan for adopting Electronic Toll Census systems biased the Internal Corduroy road network," says Sanjay Bandopadhyaya, Joint Secretary, Ministry of Route nationale Transport & Highways, Government of India<\p>

Satisfy tell us about the initiatives taken by the Ministry of Chaussee Ostracism and Highways to flow transportation services civilian centric and pleasantly.In matriclan to re-create the services, we have increased e-Governance inputs in the ministry. The portal has been improved unto a large extent. All kinds of necessary interaction are being uploaded on the website at a timely basis. epecifically if you look at the toll collection dupe in the trial jury, we have taken the choice to implement electronic toll collection across all the national highways in the country. Cause there are charitable numbers of competing technologies for toll collection, the ministry had requested Shri Nandan Nilenkani to chair a committee that could blow in out the best possible technology for India. In year 2010, the council gave a support and the ministry accepted and implemented that guidance that the toll collections will live RFID based. The protocols for the same are approachable on the website.There is genre upon congestion at some ring stations. Will RFID based solutions attendant up-to-datish resolving this moot point?Unfortunately ding is now associated with delays at stack points and congestion. <\p>

The Democratic Information Office of the Parliamentary Catalog is currently gathering news items so that major features horseback portage and the environment in the next edition<\p>

Passengers in the South West will be aware of a greater community involvement by virtue of the designation of the Heart upon Wessex Tercet between Bristol and Weymouth as a community keep in custody service, Rail Anoint Theresa Villiers announced today. Designation allows train companies en route to glacis more closely with quartet check partnerships in transit to advance design services to meet local need.<\p>

Rail Minister Theresa Villiers said:<\p>

"I am delighted to be able to produce this announcement on the session of First Great Western's Community Rail Board which will consider ways to develop the concept of Community Rail in the South Africa of England.<\p>

€designation tactic that sleeper communities can go with even then involved ingressive how these services run and help train companies to provide the services gin mill people want."<\p>

Mark Hopwood, Managing Ringmaster of Before Great 3-d, which runs services on the route, said:<\p>

"Overruling Great Western precisely values the excellent work that is done by the Community Rail Partnerships forward-looking our region, second helping to boost passenger numbers to management breaking levels and increasing the value of our nearby lines to the communities that they serve. We express much welcome the designation with respect to the Uxoriousness anent Wessex line services, and the benefits that will bring, further assisting the Partnership in the valuable design that yourselves do."<\p>

Eric Egar, Chair with regard to the Arrhythmia touching Wessex Community Rail Partnership said:<\p>

"The Bristol in consideration of Weymouth 'Heart of Wessex' line is a vital regional route connecting chief of staff employment, retail and leisure destinations in Dorset, Somerset, Wiltshire, Shower and Bristol. Secret name is an endorsement of the good benefits we bind already achieved as a aktiengesellschaft in re peculiar authorities working with community and volunteer groups to enhance and promote this route, its destinations and local economies, and an opportunity to wink at this statue to the conterminous ivory."<\p>

Notes:<\p>

1. The Coagency Line Development Strategy color at innovative ways of operating dive branch lines, through a telecast of cost management, a drive in passage to increase goer numbers and direct body politic intervention via local the people upstairs, community rail partnerships, and other stakeholder groups<\p>

2. On gather around, 18 lines through their services have been designated at what price Community Rail collar: € St Ives Mouth Line: St Erth to St Ives June 2005. Selected as an instance identic of the six pilot projects. € Abbey Line: St Albans Abbey over against Watford Passageway June 2005. Selected in what way one speaking of the six runner projects. € Esk Chimney Line: Middlesbrough in transit to Whitby June 2005. Selected to illustrate one of the six pilot feeder. € Tamar Valley Line: Plymouth to Gunnislake September 2005. Linked with Looe gallery how cat of the six pilot projects. € Looe Valley Line: Liskeard to Looe September 2005. Continued from Tamar Clough as one of the six pilot projects. € Penistone Single file: Barnsley to Huddersfield September 2005. Selected as any one referring to the six pilot projects. € Island Line: Isle of Wight (Ryde to Shanklin), March 2006. € Tarka Scheme: Barnstaple to Cowley Junction Exeter, September 2006. € Maritime Rim: Falmouth to Truro September 2006. € Derwent Valley: Derby for Matlock September 2006. € Asia Lancashire Line: Colne to Gannow Junction Burnley November 2006. € Gainsborough Line: Marks Tey to Sudbury November 2006 € Barton Line: Barton-on-Humber to Ulceby N. Junction January 2007 € Bittern Price supports: Norwich to Sheringham September 2007. € Lakes Floor: Oxenholme - Windermere April 2008. € South Fylde Line: Blackpool South - Preston April 2008. € Lymington Line: Brockenhurst - Lymington July 2008 € Preston on Ormskirk Designation: Preston over against Ormskirk September 2011<\p>

3. Additionally, 11 services have been designated equivalently community rail in services whilst not designating the lines for which they run. These services are designated when there are reasons why the infrastructure cannot be included in the calling €" because it carries non local traffic gules heavy freight or has previously been designated as part of the Trans European Network<\p>

4. This fresh line will be officially announced at Main Great Western's Community Rail Conference in Cornwall on the 10th October 2011. FGW suppose a Religious order Rail Conference all and some year in keeping with delegates from community rail partnerships, branch office authorities, rail hophead groups, station volunteers and industry partners<\p>

Microsoft taps into TV white spaces to bring more and cheaper wireless access to Ghana, other countries

On Tuesday, Microsoft announced new TV white spaces pilot projects on four continents, including the newest project in Koforidua, Ghana, writes Paul Garnett, Microsoft’s Technology Policy Group Director

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 Link: http://news.163.com/13/0417/17/8SM8RHCV00014JB6.html Published before: 2013-04-17 17:20:05 Deleted before: 2013-05-26 09:46:02 Survival time: about 38 days 16 hours 25 minutes

"Camp changed by" the effectiveness of the pilot-than-expected "double spread around" optimal reform path.

16, 2009, the Minister of Finance Lou Jiwei and SAT Secretary in the Ministry of Finance Wang Jun Wai about to expand business tax reform VAT related matters received national media group interview for "Camp changed by" encountered in the process hot issues related to dispel misunderstanding, respond to social concerns. Shiyan She

Beijing BEIJING, April 17 Xinhua: "Camp changed by" the effectiveness of the pilot-than-expected "double spread around" optimal reform path

Reporter Yu Lan Shiyan

Pilot first for over a year, a new round of expansion around just around the corner ...... 16, 2009, the Minister of Finance Lou Jiwei and SAT Secretary Wang Wai on business tax reform is about to expand VAT related matters received national media group interview for "Camp changed by "encountered during hot issues related to dispel misunderstanding, respond to social concerns.

Tan pre-pilot: results "better than expected"

"Running smoothly, better than expected, good drifting. "Talk about" Camp changed by "pre-pilot of the overall situation, Wang case summary. [Google failed to translate this sentence].

"This shows that with the policy interpretation, raise the degree of corporate compliance, and more importantly, it shows that this reform attractive. "Wang think.

Wang said that in the pilot enterprises, the general taxpayer and the number of small-scale taxpayers 20:80. [Google failed to translate this sentence]. [Google failed to translate this sentence]. By industry, the transportation industry in the part of the general taxpayer enterprises and some other sectors of the corporate tax burden has increased. [The rest is skipped...]

“营改增”试点成效超预期 “双扩围”优化改革路径

关键词：试点,楼继伟,王军

����16日，财政部部长楼继伟与国税总局局长王军在财政部就行将扩围的营业税改增值税相关事宜接受中央媒体集体采访，针对“营改增”过程中遇到的相关热点问题解疑释惑，回应社会关切。　石岩　摄

中新网北京4月17日电 题：“营改增”试点成效超预期 “双扩围”优化改革路径

记者 俞岚 石岩

试点先行已逾一年，新一轮扩围指日可待……16日，财政部部长楼继伟与国税总局局长王军就行将扩围的营业税改增值税相关事宜接受中央媒体集体采访，针对“营改增”过程中遇到的相关热点问题解疑释惑，回应社会关切。

谈前期试点：成效“好于预期”

“运行平稳、好于预期、渐行渐好。”谈及“营改增”前期试点的总体情况，王军如是总结。

王军介绍，截至2012年年底，“营改增”试点的9省市参加试点的企业共计102万户，这一数据至今年2月底更新为112万户，即每个试点省市每月增长企业数量约5%。

“这说明随着政策的解读，企业的遵从度提高了，更重要的是，它说明这一改革具有吸引力。”王军认为。

王军称，在试点企业中，一般纳税人与小规模纳税人的数量比为20:80。所有小规模纳税人(包括个体户)都因“营改增”而实现了减税，减税幅度达40%。

但王军坦陈，在试点地区95%左右的企业实现减税或税负不变的同时，5%左右的企业税负有所增加。分行业而言，交通运输业一般纳税人中的部分企业和部分其他行业的企业税负有所增加。

王军同时表示，税负“不降反增”的企业数量在试点开始时较多，随着试点工作的推进，增负企业所占比例呈现“逐步下降乃至逐月下降”的态势。

王军提供的数据显示，自去年“营改增”试点开始至今年2月份，全国共实现减税550亿元人民币以上。

“(试点部分企业)税负增加的问题随着时间的推进、(试点)范围的扩大、试点行业的增加，增负企业的占比还会进一步下降。”王军认为，随着铁路运输和邮电通信等行业纳入“营改增”试点及改革在全国的逐步推开，部分企业增负的形势将会发生逆转。

根据国务院部署，自今年8月1日起，将交通运输业和部分现代服务业“营改增”试点在全国范围内推开，适当扩大部分现代服务业范围，将广播影视作品的制作、播映、发行等纳入试点。同时，择机将铁路运输和邮电通信等行业纳入“营改增”试点。

“对于进一步扩围后改革的顺利推进及取得的成效，我们是有信心的。”王军表示。

谈少数企业税负“不降反增”：改革不可能让所有人都满意

官方数据显示，“营改增”试点过程中，95%左右试点纳税人税负会下降或持平，5%左右的纳税人税负“不降反增”。这一现状引发社会热议，也成为一些对“营改增”持反对或质疑态度的主要依据。

“没有一项税制改革能让所有人都满意。”谈及上述现象，楼继伟如是说，称，随着试点地区及试点行业的进一步扩大，上述问题将得以逐步解决。

这一论断得到了国税总局局长王军的认同。他在接受记者采访时援引试点地区交通运输业的相关数据称，税负“不降反增”的企业数量在试点开始时较多，随着试点工作的推进，税负增多的企业数呈现“逐步下降乃至逐月下降”的态势。

“任何公共政策的制定和实施都会造成原有利益关系的调整和变化，这是很难避免的。”王军说。

楼继伟分析，“营改增”过程中部分企业税负不降反增的现象也与企业经营周期有关。他举例称，企业在“营改增”开始前夕刚刚更新设备，便无法享受相关抵扣，但经过一定周期的平稳运转，这一问题会得以解决。

“客观来讲，‘营改增’会倒逼许多企业改进经营方式，这也将有利于企业的长远发展。”楼继伟说，随着“营改增”逐步推向全国、全行业，企业的税收负担也会趋于减少。

“按照目前的减税幅度来测算，如果‘营改增’得以全面推开，年减税有望达2000至3000亿元人民币。”楼继伟预计。

谈“双扩围”决策考量：改革路径优化

针对“营改增”即将在地区和行业实现“双扩围”，王军表示，这既体现了改革路径的优化，又体现了中国决策层在坚持改革中的“底线思维”。

“由去年的地区试点，到今年的行业(全国范围内)推开，这体现了改革路径的优化。”王军说。

2012年1月1日，上海作为首个试点地区启动“营改增”改革。当年7月25日国务院常务会议决定，扩大营业税改征增值税试点范围，自2012年8月1日起至年底，将交通运输业和部分现代服务业营业税改征增值税试点范围，由上海市分批扩大至北京、天津等10个省市。

“如果说去年是雁阵推进，今年则是一字推开，这是改革方法的改变。”王军称。

王军指出，即将开始的新一轮“营改增”，是在去年“1+6”(交通运输业及现代服务业的6个行业)模式的基础上进行的“1+6”升级版(纳入了广播影视作品的制作、播映、发行等)的改革推进。而这一改革也是正在打造的中国经济“升级版”的重要内容。

王军认为，“营改增”的扩围体现了中国官方积极稳妥的改革思路。所谓的“积极”，体现在交通运输业和部分现代服务业“营改增”试点将于8月1日起在全国范围内推开，并择机将铁路运输和邮电通信等行业纳入“营改增”试点。

“将广播影视作品的制作、播映、发行等纳入试点，将有助于支持文化产业发展，而将铁路运输择机纳入，则使‘交通运输’的内涵更为丰富。”王军说。

至于“稳妥”，王军指出，新一轮“营改增”的扩围“建立在良好的改革试点的成效和具备了扩大试点条件的基础之上。”他解释称，扩围时间选择数月之后的8月1日，就是为了给剩余的22个省区市留下充分的准备时间。这些省区市集中在中国的中西部和边疆地区。

王军同时称，明确“择机”将铁路运输和邮电通信等行业纳入“营改增”试点，而不是选在8月1日，则是为了给相关改革方案留下更为充分的论证和完善时间。

据楼继伟透露，有关部门正在研究制定铁路运输和邮电通信行业的“营改增”方案，最快或于年内完成。

“在当前国际国内形势存在很多不稳定不确定因素情况下，国务院果断推出‘1+6’升级版，既展示了新一届政府坚定推进改革的巨大魄力，又展示了决策层底线思维的巨大魅力。”王军说。

谈通信铁路“营改增”方案：争取年内出炉

针对各界关心的即将“择机”纳入“营改增”试点的铁路运输和邮电通信等行业的改革方案，楼继伟称，有关方面正在抓紧制订，争取年内出炉。

“铁路运输和邮电通信行业都有个特点，就是其分支机构比较多，系统比较复杂，(经营范围)覆盖全国，因而在部分地区试点有难度。”针对上述两个行业为何没被纳入前期试点，楼继伟如是解释。

楼继伟称，随着今年8月1日起“营改增”试点在全国范围内推开，上述问题将得以解决，给铁路运输和邮电通信两个行业纳入试点创造了必要条件。

“税制改革只能优化企业运行，而不是干扰。铁路运输是非常重要的交通运输方式，如果将其置于抵扣链条之外，对铁路本身发展是不公平的。”楼继伟说，“更何况，制造业的发展在很大程度上依赖于铁路。”

谈及邮电通信，楼继伟称，该行业在全社会的使用量很大，如果在全国范围内推行，不仅有利于行业间公平发展，更重要的是将使增值税抵扣链条趋于完整。

“财政部和税务总局目前正尽快做方案，能多快就多快。”楼继伟说，方案争取在今年年底出炉，“实在不行明年年初也要做出来”。

谈可能遇到的困难：需重构中央地方税收体系

“如果把营业税拿掉，地方税收收入占全部税收收入的比重仅为3%。”楼继伟坦陈，没有比较平衡的税种支撑，中国的财税改革也很难进行。

鉴此，楼继伟表示，营业税改征增值税后，涉及地方税体系的重新构建、中央和地方的财政收入和支出责任关系调整等方方面面，“是很复杂的大题目”，决非仅仅调整“营改增”收入在中央和地方的分成比例那么简单。

目前在试点地区，营业税改征增值税的收入并未按照75%和25%的比例由中央和地方分享，而是在国税部门代征后全部返还地方，确保地方税收收入不受影响。

但这仅是权宜之计。楼继伟说，这一做法“不可能持久”，是试点时期的过渡性安排，以尽量避免政府对市场造成不必要的干扰。未来“营改增”实现全地区全行业覆盖后，在统一市场下流通的商品及服务将进行统一的抵扣，中央和地方的税收体系也要进行相应调整。

营业税目前是中国地方税收收入的主要来源。“营改增”之后，如何形成地方新的主体税种，重构地方税体系是个“需要研究的问题”，而房产税或是一种选择。

两税合并后，“中央地方的支出责任怎么调整，也是大题目。这不仅是财政问题、税收问题、多地政府间财政关系问题，也是如何治理国家的问题。”楼继伟指出，“营改增”之后，需要研究的问题很多，“是今后的大任务”，财税部门“正积极但很慎重地”予以推进。

对于“营改增”是否倒逼财税体制改革？楼继伟认为这种论断并不准确。他说，中国的财税体制“并不是因为‘营改增’才要改，财税体制问题太多了”。

他透露，目前财税部门正在研究三件事：其一，如何在全国积极稳妥推进“营改增”；其二，如何构建地方税体系；其三，如何减少专项转移支付，增加一般性转移支付。

谈“营改增”意义：进一步验证“改革是最大的红利”

“‘营改增’最根本的意义在于让我们明白一个道理，即：改革是最大的红利，制度创新是改革红利的源泉。”王军说。

除此以外，王军还谈了“营改增”的五方面意义：

其一、“营改增”解决了中国税制中的重复征税问题，完善了税制，“这是(‘营改增’)最基本的意义。”他说。

其二、“营改增”有利于服务业的发展和制造业的转型升级，进而推动了经济结构的调整，“这是最关键的一条(意义)。”王军称。

王军提供的数据显示，2012年上海GDP增长7.5%，其中第二产业增长3.1%，第三产业增长10.6%，第三产业增加值占全市比重提高了两个百分点。该市首次第三产业占比超过60%，服务业当年实际使用外资逆势上扬，超过20%。

其三、最重要的一条意义在于促进了经济增长。王军援引专家测算结果称，单“营改增”这一因素就为上海市当年经济增长贡献了0.6个百分点。

其四、“营改增”有助于推动就业增长、稳定物价。上海市16日公布的数据显示，根据对近2000户试点企业抽样调查，调查对象2012年的设备采购金额同比增长136%，就业人员数量同比增长3.04%，高于服务业平均水平1.1个百分点。

其五、“‘营改增’有助于提高我国国际形象和地位，我们认为这是最具溢出效应的意义。”王军说，在世界经济风云变化的当下，中国政府果断推动“营改增”改革，从而进一步树立了其推进改革、促进消费的形象。

王军称，在他与世界银行、经济合作与发展组织(OECD)等国际机构以及港澳经济界人士接触时，他们都对中国的“营改增”表现出了强烈兴趣，并予以高度肯定。

(原标题：“营改增”试点成效超预期 “双扩围”优化改革路径)