2011年11月16日,国家财政部和税务总局共同颁布了《财政部国家税务总局关于印发<营业税改征增值税试点方案>的通知》,预示着“营改增”正式开始实施。其改革的目的是为了进一步完善税制,且消除重复征税,增强企业发展能力,降低企业税负成本,促进国民经济协调健康发展。 On November 16, 2011, the Ministry of Finance and the State Administration of Taxation jointly promulgated the “Notice of the State Administration of Taxation of the Ministry of Finance on Printing and Distributing the Pilot Project of Business Tax Reform and Levy of Value-added Tax”, which indicates that the formal implementation of “business tax reform and increase” was formally implemented. The purpose of the reform is to further improve the tax system and eliminate double taxation, enhance the ability of enterprise development, lower the tax burden on enterprises and promote the coordinated and healthy development of the national economy.