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为建立健全有利于科学发展的税收制度,促进经济结构调整,支持现代服务业发展,根据国务院部署于2012年1月1日开始在上海市推行交通运输业和部分现代服务业的营业税改增值税(以下简称营改增)试行后,适时将邮电通信、铁路运输、建筑安装三大行业扩展,并由上海市分批扩大至北京、天津、江苏、浙江、安徽、福建、湖北、广东8个省(直辖市)及宁波、厦门、深圳3个计划单列市。交通运输业和物流辅助服务作为与生产流通紧密联系的重要基础性、服务性行业,先行纳入本次“营改增”试点范畴,既是推动制造业转型升级和技术进步的重要选择,也是促进现代服务业专
In order to establish and improve the tax system conducive to scientific development, promote the economic restructuring and support the development of modern service industry, according to the deployment of the State Council from January 1, 2012 onwards, to implement the business tax reform of value-added tax in transportation and some modern service industries in Shanghai (Hereinafter referred to as the camp to increase) after the pilot, the timely post and telecommunications, railway transport, construction and installation of the three major industries expansion, and by the batch expansion in Shanghai to Beijing, Tianjin, Jiangsu, Zhejiang, Anhui, Fujian, Hubei and Guangdong 8 Province (municipality) and Ningbo, Xiamen, Shenzhen three cities separately planned. As an important basic and service industry closely linked with production and circulation, transportation and logistics auxiliary services are first included in this pilot project of “reforming camps and increasing profits”, which is both an important choice for promoting transformation and upgrading of manufacturing industries and technological progress Promote modern service industry