营业税改征增值税 levying value added tax in lieu of business tax
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The pilot reform program of levying value added tax in lieu of business tax was implemented in the transportation and some other services sectors in Shanghai on 1 January 2012.
营业税改征增值税试点自2012年1月1日起在上海市的交通运输业和部分现代服务业开始进行。
The reform of levying value added tax in lieu of business tax aimed at addressing the issue of double taxation of goods and services in the current taxation system, reducing tax burdens of enterprises and promoting the development of the service sector.
这项改革旨在解决现行货物和服务税制中存在的重复征税问题，降低服务业的税收成本，促进服务业加快发展。
