Legal analysis: the comprehensive reform of the camp began in May 1, 2065438. The pilot program of camp reform was launched in an all-round way, and the scope was extended to the construction industry, real estate industry, financial industry and life service industry, and the business tax officially withdrew from the historical stage.

Legal Basis: Implementation Measures for the Pilot Project of Changing Business Tax to Value-added Tax Article 1 Units and individuals that sell labor services, intangible assets or real estate (hereinafter referred to as taxable activities) in People's Republic of China (PRC) are value-added tax payers, and shall pay value-added tax in accordance with these Measures, but not business tax.

Units refer to enterprises, administrative units, institutions, military units, social organizations and other units.

Individuals refer to individual industrial and commercial households and other individuals.