营业税改征增值税试点改革是国家实施结构性减税的一项重要举措,也是1994年实行分税制以来一项重大的税制改革。2012年1月1日起,财政部、国家税务总局率先在上海市交通运输业和部分现代服务业开展营业税改征增值税试点改革,拉开了营业税改增值税的改革大幕,同年8月营改增试点分批扩大,特别是 Business tax reform levy VAT pilot reform is the implementation of structural tax cuts an important measure, but also since the implementation of the tax-sharing system in 1994 has been a major tax reform. Since January 1, 2012, the Ministry of Finance and the State Administration of Taxation took the lead in carrying out the pilot reform of business tax reform and value-added tax reform in the transportation and some modern service industries in Shanghai and opened the reform curtain of changing sales tax to value-added tax. In August of the same year The reform of battalion increased pilot expansion, in particular