20 1 1 With the approval of the State Council, the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China jointly issued the pilot scheme of changing business tax into value-added tax. 20 12, 1, 1 Carry out a pilot project of changing business tax into value-added tax in Shanghai transportation industry and some modern service industries. 20 1 August1By the end of the year, the State Council will expand the pilot program of camp reform to 8 provinces and cities; 2065438+August 2003 1 day, the scope of "camp reform" was extended to the national trial, and the radio, film and television service industry was included in the pilot scope. From 20 14 and 1, the railway transportation and postal services will be included in the pilot reform of business tax to value-added tax, and the transportation industry will be included in the scope of business tax reform. [1] The executive meeting of the State Council held on March 2016 decided that from May 2065 438+061day, China will comprehensively push forward the pilot reform of the camp, and the construction industry, real estate industry, financial industry and life service industry will all be included in the pilot reform. At this point, the business tax will withdraw from the historical stage, and the value-added tax system will be more. This is another profound change in the fiscal and taxation system since the 1994 tax-sharing reform. [2]