3月23日，经国务院批准，财政部、国家(jia)税(shui)务总局发出《关于全面推开营业税(shui)改征(zheng)增值税(shui)试(shi)点的通知》（以(yi)下(xia)简称《通知》）。

《通知》以附(fu)件(jian)形式印发了《营(ying)业(ye)税(shui)(shui)(shui)(shui)改(gai)征(zheng)增(zeng)(zeng)(zeng)值税(shui)(shui)(shui)(shui)试(shi)点(dian)实施办(ban)法》、《营(ying)业(ye)税(shui)(shui)(shui)(shui)改(gai)征(zheng)增(zeng)(zeng)(zeng)值税(shui)(shui)(shui)(shui)试(shi)点(dian)有关(guan)事项的(de)(de)规定(ding)》、《营(ying)业(ye)税(shui)(shui)(shui)(shui)改(gai)征(zheng)增(zeng)(zeng)(zeng)值税(shui)(shui)(shui)(shui)试(shi)点(dian)过渡政策的(de)(de)规定(ding)》和(he)《跨境应税(shui)(shui)(shui)(shui)行为适用增(zeng)(zeng)(zeng)值税(shui)(shui)(shui)(shui)零税(shui)(shui)(shui)(shui)率和(he)免税(shui)(shui)(shui)(shui)政策的(de)(de)规定(ding)》四(si)个(ge)文件(jian)。《通知》规定(ding)，四(si)个(ge)附(fu)件(jian)规定(ding)的(de)(de)内容，除另有规定(ding)执(zhi)行时间(jian)外，均自2016年(nian)5月1日起执(zhi)行。

《通(tong)(tong)知(zhi)(zhi)》同时规定，《财政(zheng)(zheng)(zheng)(zheng)部(bu) 国家(jia)税(shui)(shui)(shui)(shui)务(wu)(wu)总局(ju)关(guan)于将铁路运(yun)输(shu)(shu)和邮政(zheng)(zheng)(zheng)(zheng)业(ye)(ye)纳入(ru)营业(ye)(ye)税(shui)(shui)(shui)(shui)改征(zheng)增(zeng)值(zhi)(zhi)税(shui)(shui)(shui)(shui)试(shi)点的通(tong)(tong)知(zhi)(zhi)》（财税(shui)(shui)(shui)(shui)〔2013〕106号(hao)(hao)）、《财政(zheng)(zheng)(zheng)(zheng)部(bu) 国家(jia)税(shui)(shui)(shui)(shui)务(wu)(wu)总局(ju)关(guan)于铁路运(yun)输(shu)(shu)和邮政(zheng)(zheng)(zheng)(zheng)业(ye)(ye)营业(ye)(ye)税(shui)(shui)(shui)(shui)改征(zheng)增(zeng)值(zhi)(zhi)税(shui)(shui)(shui)(shui)试(shi)点有关(guan)政(zheng)(zheng)(zheng)(zheng)策的补充通(tong)(tong)知(zhi)(zhi)》（财税(shui)(shui)(shui)(shui)〔2013〕121号(hao)(hao)）、《财政(zheng)(zheng)(zheng)(zheng)部(bu) 国家(jia)税(shui)(shui)(shui)(shui)务(wu)(wu)总局(ju)关(guan)于将电信业(ye)(ye)纳入(ru)营业(ye)(ye)税(shui)(shui)(shui)(shui)改征(zheng)增(zeng)值(zhi)(zhi)税(shui)(shui)(shui)(shui)试(shi)点的通(tong)(tong)知(zhi)(zhi)》（财税(shui)(shui)(shui)(shui)〔2014〕43号(hao)(hao)）、《财政(zheng)(zheng)(zheng)(zheng)部(bu) 国家(jia)税(shui)(shui)(shui)(shui)务(wu)(wu)总局(ju)关(guan)于国际水路运(yun)输(shu)(shu)增(zeng)值(zhi)(zhi)税(shui)(shui)(shui)(shui)零(ling)税(shui)(shui)(shui)(shui)率政(zheng)(zheng)(zheng)(zheng)策的补充通(tong)(tong)知(zhi)(zhi)》（财税(shui)(shui)(shui)(shui)〔2014〕50号(hao)(hao)）和《财政(zheng)(zheng)(zheng)(zheng)部(bu) 国家(jia)税(shui)(shui)(shui)(shui)务(wu)(wu)总局(ju)关(guan)于影(ying)视等出口服务(wu)(wu)适(shi)用增(zeng)值(zhi)(zhi)税(shui)(shui)(shui)(shui)零(ling)税(shui)(shui)(shui)(shui)率政(zheng)(zheng)(zheng)(zheng)策的通(tong)(tong)知(zhi)(zhi)》（财税(shui)(shui)(shui)(shui)〔2015〕118号(hao)(hao)），除(chu)另有规定的条款外，相应废(fei)止。

《通知》要(yao)求，各地要(yao)高度(du)重视营改增(zeng)试(shi)点工(gong)作，切(qie)实(shi)加强试(shi)点工(gong)作的(de)组织(zhi)领(ling)导，周密(mi)安排，明确责(ze)任，采取各种有效(xiao)措施，做好试(shi)点前的(de)各项(xiang)准备以及试(shi)点过(guo)程中的(de)监测分析和宣传解释等工(gong)作，确保(bao)改革的(de)平稳、有序(xu)和顺(shun)利进行(xing)。遇到问题(ti)，及时向财(cai)政(zheng)部、国家税务(wu)总(zong)局反(fan)映。