Six Taxes And Mountains: The Actual Tax Burden Of Smes Has Exceeded 30%.

In November 14th, the publication of "small and medium enterprises tax and fee is multiple", Zhang Bin, director of the Tax Research Office of the Institute of Finance and trade of the Chinese Academy of Social Sciences, summed up the 6 kinds of taxes or "hidden" burden that domestic SMEs should pay and bear.

Tax, including VAT. Sales Tax Income tax;

Fees, including educational fees, water resources and social insurance fees, are estimated to be 1 yuan tax, which will cost 0.5-0.7 yuan.

The fees charged by relevant departments for paid services, such as trade fairs. market The fees collected are unreasonable, but they can not be discounted.

The fines and apportionment of some law enforcement departments in order to generate income;

Some law enforcement departments have to eat cards to wait for corruption. cost ;

To comply with the cost of personnel and time cost to cope with numerous inspections.

Li Zibin, the chairman of the SME Association, told the media recently that the actual tax burden of SMEs has exceeded 30%.

"Why do we have to reach out to enterprises?"

It should be said that the applicable tax rates of small and medium-sized enterprises and large enterprises are basically the same. These large tax and fee enterprises also have to pay. Why do SMEs bear more burden?

First of all, large enterprises are mostly in the monopoly industries such as coal and water power, and "iron and public base". The profits are relatively large, while small and medium-sized enterprises are mostly in the competitive field, and their profits are rather small. Similarly, the proportion of taxes and fees to their respective profits is significantly lower than that of small and medium-sized enterprises. "Plus tax structure is unreasonable, value-added tax, business tax and other turnover tax accounted for more than 60% of the tax revenue. Turnover tax is not like income tax. Because of levying taxes on enterprise income, it can make "earn less and pay less." levying taxes on goods and services sales and business income is often "earning less than paying". This will lead to small profits and small taxes, which will further aggravate the tax burden of small and medium-sized enterprises.

Secondly, many small and medium-sized enterprises have not set up a complete accounting system, and the tax departments are unable to carry out audit collection for them. They often carry out approved collection and calculate the actual sales revenue according to the pre approved taxable income rate. If the sales revenue is not clear, they simply adopt the fixed collection method of direct approved income tax, for example, the trade market often collects taxes according to the number of meters on the counter. "When the economic growth slows down, if the method of audit collection is adopted, the tax amount can be reduced correspondingly, and the small and medium-sized enterprises are mostly authorized to collect. If the tax rate or quota has not been cut down in time, although the tax burden of some enterprises may be lower than the statutory tax burden when the audit is collected, the tax burden on the enterprises in the past will be heavier than that in the past. Zhang Bin.

Thirdly, the ratio of compliance cost to profit of SMEs is higher than that of large enterprises. "For example, large enterprises need to pay a certain amount of manpower and material costs in order to cooperate with all kinds of inspections. The compliance cost paid by SMEs is not necessarily less than that of large enterprises." Zhang Bin explained.

Sun Gang, a researcher at the Ministry of Finance and the Institute of Fiscal Science, said that the charges for small and medium-sized enterprises were often cleaned up. "For example, since this year, some places have begun to collect educational fees, and all enterprises that have paid turnover tax such as value-added tax and business tax have to pay 2% of their educational fees. These local finances are not without strength. Why do they have to reach out to businesses? "

"Earn less."

"What is the tax burden of SMEs?" quoted an expert as saying that although a series of measures have been introduced, the tax burden of SMEs is still heavy, and there is still room for tax cuts.

The income tax is the main body of the tax revenue in developed countries. In 2007, the proportion of personal income tax, enterprise income tax and social security tax in the United States accounted for 72.5% of the total tax revenue. Increasing the proportion of direct taxes, such as income tax, is conducive to changing the current situation of "earning less and paying less" in China's SMEs. Zhang Bin said.

Sun Gang believes that the relevant government departments should reduce administrative intervention in SMEs and avoid increasing their hidden burden. "For small and medium-sized enterprises that carry out the approved method of collection, they may consider that a certain proportion of their sales revenues should be approved to cover all taxes and fees, and be collected by a tax authority. For example, it is stipulated that all taxes and fees paid by small and medium-sized enterprises are 5% of the sales revenue. Beyond this scope, the "clear paper", which is similar to the burden of farmers, can be disregarded. Zhang Bin suggested.

Liu Huan, vice president of the tax School of Central University of Finance and Economics, said that according to the relevant regulations, the interest of the enterprise loan can be deducted before tax, but it is only limited to the interest generated by the benchmark interest rate. "Such a rule is out of line with the situation. If small and medium-sized enterprises are lucky enough to get loans, their interest rates must be far higher than the benchmark interest rate. They should be fully deducted according to the real interest rate of loans.

"Small and medium enterprises with a certain standard of employment may also consider exemption from taxation within a certain period of time." Liu Huan added.

"Don't waste your time fishing."

Citing data, SMEs, which account for more than 99% of the total number of enterprises in the country, are the main body of the social employment and the national economy. They absorb about 75% of the urban population and the rural transfer labor force, and contribute more than 60% to the GDP. Small and medium-sized enterprises, especially small and medium-sized enterprises, are the most active innovation subjects. 65% of the patents in the innovation link and 80% of the product development come from small and medium-sized enterprises.

"We must let more fish in water, and we mustn't fish with enthusiasm." How much does tax for SMEs mean?