2012年我国先后在上海、北京等九省市开展交通运输业和部分现代服务业营业税改征增值税(下称“营改增”)的试点工作。为妥善处理试点前后增值税与营业税政策的衔接、试点纳税人与非试点纳税人税制的协调等问题,财政部、国家税务总局联合发布了《营业税改征增值税试点方案》(财税[2011]110号),明确了改革试点期间若干过渡性政策安排,“营改增”差额征税就是 In 2012, China started to carry out pilot projects on transforming the business tax of transportation and some modern service industries into value-added tax (hereinafter referred to as “business tax reform”) in nine provinces and municipalities such as Shanghai and Beijing. In order to properly handle the connection between the pre-VAT and business tax policies and the coordination between pilot taxpayers and non-pilot taxpayers, the Ministry of Finance and the State Administration of Taxation jointly issued the “Pilot Program of Changing Business Taxes into Value-added Taxes” (Cai Shui [2011] 110), a number of transitional policy arrangements were clarified during the reform pilot period,