2011年11月16日,国家税务总局发布了《营业税改征增值税试点方案》,规定从2012年1月1日起,以部分现代服务业、交通运输业等服务领域作为试点,开始征收增值税以代替营业税(以下简称“营改增”),然后推广至其他领域,时机成熟后再逐步推广至全国各城市。2012年7月25日,国务院决定从2012年8月1日 On November 16, 2011, the State Administration of Taxation promulgated the “Pilot Program for Changing Business Taxes into Value Added Taxes”, which stipulates that from January 1, 2012 onwards, pilot projects will be started with some modern service industries, transportation and service sectors as pilot projects Tax instead of business tax (hereinafter referred to as “business change”), and then extended to other areas, the time is ripe and then gradually extended to cities across the country. July 25, 2012, the State Council decided from August 1, 2012