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2008年11月5日,国务院第34次常务会议修订通过了财政部、国家税务总局提交的增值税转型改革方案,决定自2009年1月1日起,在全国范围内实施增值税转型改革。2008年11月10日,温家宝总理签发国务院第538号令正式对外公布修订后的《中华人民共和国增值税暂行条例》,新条例的发布正式拉开了中国消费型增值税全
On November 5, 2008, the 34th executive meeting of the State Council revised and approved the reform plan on value-added tax reform submitted by the Ministry of Finance and the State Administration of Taxation and decided to carry out the nationwide transformation of value-added tax since January 1, 2009. On November 10, 2008, Premier Wen Jiabao issued the State Council Decree No. 538 formally promulgating the revised Provisional Regulations of the People’s Republic of China on Value-added Tax. The promulgation of the new ordinance formally opened up all the consumer value-added tax in China