Joy And Sorrow In Changing Camp

With the continuous rise of operating costs in the past two years, many enterprises increasingly feel the burden of tax burden is unbearable. However, this situation has changed since August of this year.

The pilot scheme of "camp reform", known as "the most important part of the tax reform", has been pushed towards the whole country since August 1st. Since January 1, 2012, Shanghai has been the first to carry out the pilot scheme of business transformation. This reform aimed at reducing taxes has given full scope to the industry, and has also reduced the tax burden for many enterprises since the trial.

How much actual impact has been brought to the enterprises after the national transformation of the camp has been launched? What are the problems encountered in the implementation process? What are the effects on the economic structure and how to improve them?

From the interview and survey conducted by the new finance reporter, the tax burden of most enterprises has declined after the implementation of the camp changed to increase, and many enterprises and industries have been forced to optimize and transform their models. However, some problems have also been exposed in the implementation of the camp's reform and increase. For example, the scope of tax reform is not clear. Some enterprises have not been able to rise or fall because of insufficient deductions. In addition, since business tax is a major tax of local tax, the new contradiction between local tax and central tax increases after the camp is changed to increase.

For example, some enterprises and finance leasing companies in transportation industry feel the increase of tax burden brought about by the increase in business tax. Why is there such a situation?

One of the reasons is that the supporting measures are not in place, resulting in an increase in tax burden. In accordance with the tax regulations, Fuel cost Invoices can be credited as input tax, but many gas stations are unable to issue special invoices for VAT now, and the tax burden of pilot enterprises is increased due to insufficient deduction.

The two reason is that the pilot is limited to some industries in some areas, and the outsourcing services of the pilot enterprises at this stage can not be completely deducted. With the expansion of pilot areas and industries, the tax burden of pilot enterprises will further decline.

The three reason is the impact of business cycles and business models. VAT allowed to offset machinery and equipment. Input tax During the pilot period, the enterprises that did not purchase machinery and equipment had a heavier tax burden, but the tax burden would be greatly reduced in the future when purchasing machinery and equipment. In addition, because business tax is only imposed on sales revenue, enterprises with different business models have the same tax burden as long as sales revenue is the same. However, if the VAT is allowed to deduct the intermediate input and the input tax of machinery and equipment, many enterprises' business models are not suitable for the VAT collection mechanism, which will lead to an increase in tax burden. If labor intensive enterprises are more capital intensive enterprises, the tax burden will also increase.

The ultimate goal of the camp is to eliminate repeated taxation, improve the tax system, encourage the development of the service sector and promote economic restructuring. In order to achieve these goals, we should actively improve all supporting measures, handle the relationship between central and local financial resources, and deal well with the adjustment of tax burden and the optimization of tax system.

As Gao Jinping, a tax expert, told reporters in an interview with this reporter. Camp to increase The ultimate goal is to change the scope of the current business tax to VAT. Only when the reform of the tax system and the reform of tax collection and management are carried out in an all-round way can we achieve the goal of optimizing the tax structure, synchronizing tax revenue with economic growth, improving the quality of tax revenue, improving the efficiency of tax collection and management, and giving full play to the functions of taxation.