温家宝总理于2011年10月26日主持召开国务院常务会议,决定开展深化增值税制度改革试点,会议决定,从2012年1月1日起,在部分地区和行业开展深化增值税制度改革试点,逐步将目前征收营业税的行业改为征收增值税。财政部和国家税务总局为了贯彻落实国务院常务会议的决定,按照“统筹设计、分步实施,规范税制、合理负担,全面协调、平稳过渡”的原则,根据经国务院同意的财政部、国家 Premier Wen Jiabao chaired a State Council executive meeting on October 26, 2011 and decided to carry out pilot projects on deepening the reform of value-added tax system. The meeting decided that from January 1, 2012 onwards, some regions and industries should conduct pilot projects to deepen the reform of value-added tax system and gradually The current business tax levied by the industry instead levied value-added tax. The Ministry of Finance and the State Administration of Taxation, in accordance with the principle of “co-ordinating design, step-by-step implementation, standardizing the tax system, reasonable burden, overall coordination and smooth transition” in order to implement the decision of the State Council executive meeting,