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| Notice of the State Council on Issuing the Transitional Plan on Adjusting the Distribution of the Value-Added Tax Revenue between the Central Government and the Local Governments after the Comprehensive Promotion of the Pilot Program of Replacing Business Tax with Value-Added Tax | | 国务院关于印发全面推开营改增试点后调整中央与地方增值税收入划分过渡方案的通知 |
| (No. 26 [2016] of the State Council) | | （国发〔2016〕26号） |
| The people's governments of all provinces, autonomous regions, and municipalities directly under the Central Government; all ministries and commissions of the State Council; and all institutions directly under the State Council: | | 各省、自治区、直辖市人民政府，国务院各部委、各直属机构： |
| ．．．．．． | | 现将《全面推开营改增试点后调整中央与地方增值税收入划分过渡方案》印发给你们，请认真遵照执行。 |
| | 国务院 |
| | 2016年4月29日 |
| | 全面推开营改增试点后调整中央与地方增值税收入划分过渡方案 |
| | 全面推开营改增试点将于2016年5月1日实施。按照党的十八届三中全会关于“保持现有中央和地方财力格局总体稳定，结合税制改革，考虑税种属性，进一步理顺中央和地方收入划分”的要求，同时考虑到税制改革未完全到位，推进中央与地方事权和支出责任划分改革还有一个过程，国务院决定，制定全面推开营改增试点后调整中央与地方增值税收入划分的过渡方案。 |
| | ．．．．．． |
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