2012年7月31日,财政部和国家税务总局联合发布了《关于在北京等8省市开展交通运输业和部分现代服务业营业税改征增值税试点的通知》(财税[2012]71号,以下简称“71号文”),将交通运输业和部分现代服务业营业税改征增值税(以下简称“营改增”)的试点范围,由上海市分批扩大至北京等8个省(直辖市)。此次试点中,原先征收营业税的交 On July 31, 2012, the Ministry of Finance and the State Administration of Taxation jointly promulgated the “Notice on Launching the Pilot Project of Replacing Business Taxes for Value Added Tax in Transportation Industry and Some Modern Service Industries in 8 Provinces and Cities such as Beijing” (Cai Shui [2012] No. 71, Hereinafter referred to as “No. 71 ”), the transport sector and part of the modern service industry, business tax reform levy value-added tax (hereinafter referred to as Provinces (municipalities). The pilot, the original collection of business tax pay