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Analysis On Reform Measures Of "High Levy And Low Deduction" In Textile Industry

2014/7/16 7:18:00 37

Textile Industry High Levy And Low Deduction Reform Measures

< < a href= > http://sjfzxm.com/news/index_p.asp > > < /a > to understand the situation of the new deal in Anhui. The Chinese cotton textile industry association has investigated, collected and compiled data on the implementation of the new deal by some enterprises, and put forward some suggestions for the future implementation of the new deal.

All along, cotton textile processing enterprises for the value-added tax input tax deduction in the "high and low deduction" problem is strong.

In 2014, Anhui province took the lead in putting lint and cotton yarn into the pilot scale of the approved value added tax of agricultural products, that is, the lint used by cotton spinning enterprises can be calculated according to the applicable tariff rate of textiles 17%.

"high and low deduction" let enterprises "bear weight" /p >

according to the current policy, cotton textile enterprises (general taxpayers) perform a duty rate of 13% when they purchase cotton, and the duty rate of the yarn product is 17%. This means that even if the cotton textile enterprises do not realize the value added, they will sell the cotton purchased at the original price, and they will also bear the tax revenue. The value-added tax paid will produce a "high and low deduction" situation, which is obviously contrary to the principle of "value-added tax, no value-added tax".

Cotton is one of the main raw materials for production and processing in cotton textile enterprises. Most cotton spinning enterprises account for about 70% of the total cost of production.

Therefore, the "high tax and low deduction" of value-added tax has great influence on cotton spinning enterprises.

the higher the cost of cotton, the greater the tax.

The current policy stipulates that the allowable deduction rate of tax deduction is 13%. If we do not consider losses and so on, we need to pay more taxes per ton of cotton due to a 4% tax rate.

For example, < a href= > http://sjfzxm.com/news/index_p.asp > < /a >: taking a cotton spinning enterprise A with 20 thousand cotton per year as an example, 1 tons of raw cotton are calculated at an average purchase price of 20 thousand yuan (including tax). The total annual purchase cost of cotton is about 400 million yuan, and the tax rate is 46 million 10 thousand yuan at 13% tax rate. If the tax rate is 58 million 120 thousand yuan at 17% tax rate, the price difference will reach 12 million 110 thousand yuan. The corresponding local tax categories such as urban construction tax and additional tax on the basis of turnover tax should be increased by about 1 million 570 thousand yuan, which is obviously a great expense to the enterprises belonging to the small profit industry, which greatly increases the cost of the enterprise. <

indicates: in recent years, the cotton textile industry in the whole country has used 10 million tons of cotton per year. Based on this calculation, the whole industry has at least paid about 6000000000 of the taxes and fees and nearly 800 million of the local taxes and fees in one year.

As can be seen from table 1, the amount of tax payable in the current period is small, and the amount of tax payable will increase. The resulting "high tax and low deduction" is an additional burden on the industry.

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the influence of the new deal on the geometry?

the newly approved deduction method of VAT input tax in Anhui province has received great attention from the operators of cotton spinning enterprises. Textile enterprises have compared and analyzed the relevant methods of current administration and the new deal.

< a > href= > http://sjfzxm.com/news/index_cj.as > > /a > 1: input-output method has an effect of /p >

enterprises in the actual production, in order to achieve variety differentiation, will produce all kinds of yarn products, such as combed yarn, semi combed, carded yarn, high carding yarn and blended yarn are products that are often produced by enterprises. There are differences in individual consumption among different varieties, while different types of products of the same type have different individual consumption due to different factors such as quality difference of raw materials, management level, production equipment difference and process difference.

The new deal is based on the input-output method as the basis of taxation. What is the impact on the enterprises?

example: under the new deal of Anhui, the calculated percentage of pure cotton combing and combing consumption is calculated by 1.1 and 1.4 respectively. The following is the calculation of C of single yarn production enterprise. In 2013, enterprise C produced 30 tons of pure cotton combed yarn and 60 pure cotton combed yarn 4000 tons respectively, all two products were sold, and the actual production unit consumption of the two products was close to the approved unit consumption. By calculation, the input tax of the current tax deduction was 9 million 370 thousand yuan and 19 million 970 thousand yuan respectively, and the input tax of the two products in 2013 C was 1182 and two yuan respectively, according to the input output method of the new deal in the Anhui announcement.

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analysis: comparing the current value-added tax method with the input output method of the new deal, the input tax of the two categories of products under the new deal increased by 2 million 460 thousand yuan and 5 million 250 thousand yuan respectively after the input tax rate was raised to 17%.

contrast 2: the input tax is pferred out of processing

because the new policy does not specify the specific deduction method of self produced cotton yarn category, let's take a single yarn production enterprise B as an example to calculate an account:

example: in 2013, the value added tax of enterprise B was 7 million 20 thousand yuan, the cost of cotton in stock at the beginning of the year was 17 million 260 thousand yuan, the cost of yarn was 98 million 720 thousand yuan, and the semi-finished product was 4 million 740 thousand yuan.

according to the relevant regulations of the new deal in the Anhui provincial notice, we should pfer the cotton value-added tax input tax for cotton stocks, yarn and semi finished products at the beginning of the year.

In this case, the added value tax for the current period is 6 million 920 thousand yuan, as shown in Table 3.

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analysis: in view of the new policy implementation period, the more reserves of raw materials, or the more semi-finished products and finished products, the greater the financial pressure of enterprises will be.

In the new policy, the pfer processing method has an impact on the initial tax input of the enterprise at the initial stage of the new deal. However, when the enterprise pfers all the initial input tax into the initial period, the enterprise will no longer involve the pfer processing method.

The Announcement No. eleventh of Anhui Province in 2013 stipulates that the pilot taxpayers shall pay taxes in accordance with the relevant provisions of the ninth implementing measures and form a taxable payment. If there is any difficulty in the payment of a one-time payment, the tax amount should be pferred out of the tax amount before December 31, 2014.

contrast 3: the "cost method" of the new deal /p >

The new policy of Anhui has not yet touched upon the "cost law". Some enterprises have reflected that the cost method is more equitable than the input-output method to deduct the input tax of high count yarn products.

most enterprises reflect the fact that the "cost method" is difficult to operate in practice. The difference between the financial accounting caliber and the accounting system of the enterprises is quite different. The difference between the deduction standard of the enterprises of the same type and the same industry is different, which is easy to cause differences. The implementation of the approved method of agricultural product deduction is complicated and difficult from the "cost method" accounting process, and the professional level of the financial personnel of the enterprise is high. The actual cost effectiveness of the "cost method" needs further verification and demonstration.

perfect the new policy reform

Under the new policy, the implementation of the approved pilot deduction scheme for the value-added tax of agricultural products under the new deal has brought a spring breeze to the textile enterprises. It has raised the corner of the "high levy and low deduction" which has been pressed on the textile enterprise for more than 20 years. It has made people feel a ray of sunshine. The original intention and intention of the new deal have a positive positive significance for the development of the textile enterprise. It is inevitable for the spinning enterprise to reduce certain taxes. "P"

by analyzing the new deal approval method, there are two main points to be explored:

first, the impact on the financial pressure of textile enterprises.

The new regulation stipulates that the value-added tax input tax of the inventory products in production should be pferred out. For textile enterprises with a certain amount of raw cotton reserves, finished goods inventory and semi-finished products, the value-added tax will not be realized without income, which will increase the financial pressure of textile enterprises.

In addition, in the new deal of Anhui, the calculation of the value added tax payable in the current period is based on the principle of the ratio between sales and income. The input tax corresponding to the inventory of agricultural products or finished products is no longer involved in the deduction of the current input tax. Before the implementation of the deduction method, the input tax of raw materials at the end of the final inventory can flexibly adjust the current value added tax burden - certification or non certification.

After the implementation of the approved method, the cotton wool consumption tax on cotton lint can only be calculated and deducted after the sale of cotton yarn, resulting in the pressure of funds.

Second, the impact on industrial upgrading.

With the production of more than 10 million spindles in our country, in order to reduce the impact of cotton consumption on reducing the difference between inside and outside cotton prices, many enterprises have opened up new customers through the pformation and upgrading of high count yarn and combed yarn. As described above, the cost of Enterprises above the required unit consumption level will also increase, and the whole industry level will be restrained by a fixed consumption cost framework. To a certain extent, the development of textile enterprises will be restricted. In addition, for spinning and weaving enterprises, the value-added tax input tax for the consumption of agricultural products will be more difficult to be approved according to the pilot policy than the increase in the production link of self produced cotton yarn to grey cloth. It is also necessary to gradually improve the process and increase policy intensity. In the past two years, a large number of coarse yarn imported from India and Pakistan flooded into China, and imported 2 million 100 thousand tons of cotton yarn in 2013.

there are still some details that need to be improved in the pilot project of the state's input tax calculation for agricultural products. The following suggestions are as follows:

first, see the deduction.

Abolish the low tax rate of value-added tax of agricultural products, adjust the applicable tax rate of value-added tax of cotton and other agricultural products to 17%, simplify the corresponding procedures, reduce the pressure of enterprise funds and avoid fraud;

secondly, if we continue to adopt the trial method, we hope to improve the approved rules, such as the approved method for spinning and weaving enterprises, and at the same time, simplify the calculation process, and bring the spinning and weaving enterprises into the pilot area as soon as possible;

Third, clarify the annual liquidation rules.

At the provincial level and above, the tax authorities should issue supporting documents as soon as possible, which will help enterprises avoid tax related risks.

< > /p >

cotton textile industry "high and low deduction" has long troubled textile enterprises, and has aroused widespread concern both inside and outside the industry, and has long called for solutions.

The new deal in Anhui tried to let the industry see the hope of solving the problem, and it was warmly welcomed and welcomed by the enterprises.

According to the China Cotton Trade Association, Hunan, Henan, Zhejiang, Shandong, Xinjiang and other provinces have actively calculated or submitted relevant reports to relevant departments, and organized and organized associations to organize relevant conferences and carried out measurement and research work. I hope this article can promote more areas and more enterprises to incorporate into the scope of the new deal, so as to lighten the tax burden of the cotton textile industry, enhance the development enthusiasm of enterprises, integrate the resources of industrial chain, optimize the industrial configuration, and promote the sustainable development of the cotton textile industry.