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为了适应拉动内需、配合增值税转型的需要,国务院总理温家宝于2008年11月10日签署了第540号国务院令,公布了新修订的《中华人民共和国营业税暂行条例》(简称新条例)。2008年12月15日,财政部、国家税务总局以财政部和国家税务总局令第52号,发布了新修订的《中华人民共和国营业税暂行条例实施细则》(简称新细则),
In order to stimulate domestic demand and meet the needs of the VAT reform, Premier Wen Jiabao of the State Council signed Order No. 540 of the State Council on November 10, 2008, promulgating the newly revised Provisional Regulations of the PRC on Sales Tax (the “New Regulations”). On December 15, 2008, the Ministry of Finance and the State Administration of Taxation issued Order No. 52 of the Ministry of Finance and State Administration of Taxation, promulgating the “Regulations for the Implementation of the Provisional Regulations of the People’s Republic of China on Business Sales Tax” (the “new Detailed Rules”),