增值税改革试点的出台并未过多着眼于短期经济运行相关的调控需要,而是出于长期制度建设的考虑10月26日,国务院常务会议决定从2012年1月1日起,在上海市率先开展深化增值税制度改革试点,启动营业税转增值税改革工作。此次改革试点覆盖上海市交通运输业及部分现代服务业,内容包括在现行的增值税13%低税率和17%标准税率的基础上新增11%和6%两 VAT reform pilot introduction is not too much focus on the regulatory needs related to short-term economic operation, but for long-term system construction considerations October 26, the State Council executive meeting decided from January 1, 2012 onwards, in Shanghai Take the lead in deepening the pilot reform of value-added tax system, start the business tax to VAT reform. The pilot reform covers Shanghai’s transportation industry and some modern service industries. The reform includes 11% and 6% of the existing low VAT rate of 13% and the standard tax rate of 17%.