国务院在总结上海增值税改革经验的基础上，将交通运输业和部分现

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国务院在总结上海增值税改革经验的基础上，将交通运输业和部分现代服务业营业税改增值税试点范围分批扩大到了北京、天津、浙江省等8省市。这一做法体现了(　　)

A．客观与主观的辩证统一

B．两点论和重点论的统一

C．共性与个性的辩证统一

D．量变与质变的辩证统一

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