Business Tax Changed VAT To Break The Ice For 100 Days.

In April 9th,

As a reform involving two main categories of taxes in our country, the change of camp is only in the

As a tax reduction scale of 100 billion yuan reform, the camp changed to increase under various expectations have also repeatedly pmitted the signal of brewing speed.

As a tax reform with a sense of specimen, how to deepen the reform and increase the number of suspense when it comes to deep-seated problems?

Shanghai pilot has "joy" and "worry".

In January 1st of this year, the business pformation in China for many years was officially launched by some industries in Shanghai.

Value-added tax and business tax are the two main types of tax in our country, and the effect of "double pilot" in limited area limited industry is "joy", and "worry" is also obvious.

According to the statistics of authoritative departments, a total of 126 thousand enterprises were involved in the pilot projects, of which the tax burden of small-scale taxpayers dropped by more than 40%. Among the general taxpayers, 85% of R & D technology and tangible property leasing services, 75% of information technology and certification consulting services, and 70% of the cultural and creative service industry tax burden dropped to varying degrees.

However, the way of the pilot first will undoubtedly make the pilot site form a tax advantage, and this advantage will also form a "depression effect" invisibly.

After the camp changed to increase pilot, the pilot enterprises in the surrounding areas were pferred to the pilot sites for registration, and the funds also flowed to the pilot sites more frequently.

Not only that, the chain tax deduction mechanism of value-added tax has also brought the "double pilot" way to bring the "uneven" of the tax burden. In some pilot industries, especially the pportation industry, the tax burden has obviously increased. Shanghai has also adopted the way of financial subsidies.

"There are some pitional problems in the pilot stage, but with the gradual promotion of reform and the improvement of policies, it is possible to finally achieve the unification of tax treatment for enterprises in the industry, and the situation and business models of different enterprises vary widely. Enterprises themselves should also make relevant preparations and plans."

Li Jun, director of PWC China turnover tax business, said.

Million tax cuts plan speed up

Recently, regardless of the position of Finance and taxation departments, the industry's discussion on the issue of the pilot reform of the camp to increase or increase has been confirmed by the news of Beijing's application for business pformation and increase, and there are indications that the "heavy play" of China's structural tax cuts this year and even the "12th Five-Year" period is being accelerated.

Tax reduction has a significant leverage on economic development.

From 2009 to 2011, due to the implementation of the value-added tax reform, China's total tax revenue was reduced by about 500000000000 Yuan, which significantly reduced the tax burden of enterprises. Under the background of the financial crisis, it promoted the development of enterprises and led to economic development.

According to the calculation, the annual tax revenue is expected to decrease by more than 100 billion yuan.

Now, our country is in a critical period of economic pformation. By increasing the speed of business pformation, we can rationalize the value added tax chain and reduce the tax burden for the three industry of the service sector, which will help promote economic restructuring and adjustment.

Xiao Jie, director general of the State Administration of Taxation, recently wrote that according to the calculation, after the camp changed to increase, it will drive GDP growth by 0.5%. The added value of the third industry and producer services will increase by 0.3% and 0.2% respectively, and the added value of the high-energy consumption industry will be reduced by 0.4%.

"Camp to increase can also stimulate consumption growth of about 1.1%, social investment growth of about 0.2%, export growth of about 0.7%, can directly bring about 700 thousand new jobs, and the third industry employment proportion will be improved, the overall level of prices will also decline."

Xiao Jie introduced.

The service industry and pportation industry, which are related to the business pformation, are closely related to the lives of the people. The speed increase of camp upgrading will undoubtedly promote the development of these livelihood industries, and it may also promote the decline in related prices and bring benefits to the people.

Yi Zhongge, Executive Deputy Secretary General of China small and Medium Business Enterprises Association, said.

The biggest suspense of the camp changed to be announced

In the industry's view, the complexity of the policy adjustment involved in the camp reform involves a wide range of influences and exceeds any tax reform since the 1994 tax sharing system.

The reason is that it touches on the fiscal system of China's current tax sharing system. This is not only the reason why the reform has been brewing for many years, but also the biggest suspense in the deepening of reform.

In the current fiscal system, the value added tax is mainly collected by the state tax authorities. The central and local governments share the proportion of 75 to 25, and the business tax is mainly collected by the local tax authorities. The ownership is basically all local, and the proportion of business tax revenue to local tax revenue exceeds 1/3.

According to the design of the scheme, the tax authorities will be responsible for the collection of the revenue after the camp is changed to increase, and the revenue will still belong to the place. At the same time, we should consider the problem of the construction of the main revenue of the local revenue. The fact is that the sales tax is still the most important tax in the locality.

The reason why the camp changed to increase is the first choice in Shanghai. The main reason is that Shanghai is a combination of state and local taxes. The problems involved in the reform will not be too many. Once the camp is changed to increase, once the speed is increased, and after the pilot expansion to Beijing, Jiangsu or other areas, the tax unification will be levied by the state tax authorities, and the function of the local tax authorities will be repositioned.

Speaking of this problem, Yang Zhiyong, a researcher at the Institute of Finance and trade of the Academy of Social Sciences, said that this should not be an obstacle to deepening the camp reform and increase. It should be solved. The state tax authorities have experienced advantages in VAT collection. The local tax authorities have an advantage in understanding the information of local enterprises. In the pilot stage, the two departments need to strengthen cooperation.

It is foreseeable that it will be the general trend for the camp to change and increase rapidly to the whole country. With the expansion of the scope of reform, the suspense in reform will be announced one by one.

Some industry experts also pointed out that we could take the opportunity of changing the camp to increase the opportunity to push forward the reform of our financial system and adjust the function and orientation of the current state and local taxes, but this process must be cautious.