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当前,我国正处于加快转变经济发展方式的攻坚时期,大力发展第三产业,尤其是现代服务业,对推进经济结构调整和提高国家综合实力具有重要意义。按照建立健全有利于科学发展的财税制度要求,将营业税改征增值税,有利于完善税制,消除重复征税;有利于社会专业化分工,促进三次产业融合;有利于降低企业税收成本,增强企业发展能力;有利于优化投资、消费和出口结构,促进国民经济健康协调发展。2011年11月16日,财政部和国家税务总局发布经国务院同意的《营
At present, our country is in a crucial period of accelerating the transformation of the economic development mode. To vigorously develop the tertiary industry, especially the modern service industry, is of great significance to promoting economic restructuring and enhancing the overall national strength. In accordance with the requirements of establishing and perfecting the fiscal and taxation system conducive to scientific development, the business tax may be levied for value-added tax, which will be conducive to perfecting the tax system and eliminating double taxation. It will be conducive to the specialization of labor in the society and promote the integration of the three industries. It will help to reduce the taxation costs of enterprises and enhance the enterprises’ Development capacity; help to optimize the investment, consumption and export structure, and promote the healthy and coordinated development of the national economy. On November 16, 2011, the Ministry of Finance and the State Administration of Taxation promulgated the "battalion approved by the State Council