Interpretation Of The Guangdong Provincial Local Taxation Bureau On The Measures For The Implementation Of The Regular Collection And Administration Of Individual Businesses In Guangdong Local Taxation Bureau

1. The necessity of revision.

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Although the scale is small, the number of individual industrial and commercial households is huge, and the tax source is scattered and involves a wide range.

Strengthening individual tax administration is of great significance for standardizing tax order, promoting tax equity and improving compliance with tax law.

Since the implementation of the measures for the implementation of the regular quota collection and management of individual industrial and commercial households in Guangdong Local Taxation Bureau in October 1, 2004 (hereinafter referred to as "the implementation of the local tax system in our province"), the personal tax administration of local taxes has been increasing in our province, and the level of individual tax collection and management has been continuously improved.

However, with the "camp to increase" expansion, deepening the reform of the administrative examination and approval system and the three phase of the golden tax to be put into line in our province, some provisions of our provincial land tax enforcement measures are no longer applicable and must be modified.

The necessity of this revision is mainly reflected in:

(1) the need to be consistent with the upper law.

At present, the local tax quota of most industrial and commercial households in the province does not contain the amount of invoices issued. According to the regulations of the State Administration of Taxation on the collection of tax quota for individual businesses, the quota of individual industrial and commercial households should include the starting ticket.

At the same time, the fixed quota collection method in the three phase of golden tax also refers to the way that the quota and invoice amount are high.

Therefore, in order to be consistent with the upper law, to ensure the smooth implementation of the three phase of the golden tax, the eleventh way to implement the land tax in our province is "monthly taxable."

(excluding invoices, the same below) shall be changed to "monthly taxable business volume (i.e. invoice amount)".

(two) to reduce the tax burden of individual industrial and commercial households.

As the income from production and operation (after deducting cost cost) is the source of life for individual industrial and commercial households, in fact, it contains the living expenses of owners of individual industrial and commercial households (owners' expenses). Therefore, the balance of production and business income after deducting owners' expenses is taxable income.

In order to effectively reduce the small personal profit tax and the individual income tax burden of individual industrial and commercial households approved by the State Administration of Taxation, according to the notice of the State Administration of Taxation on individual income tax of individual industrial and commercial households, individual proprietorship enterprises and partnership enterprises (state tax administration Announcement No. 25 of 2014), "the taxable income = the total income of the year - cost, expense, loss - when the investor's personal expenses deduction" is revised, the relevant calculation formula of the implementation method of our province's land tax shall be revised, that is, the income from the production and operation of the individual industrial and commercial households shall be approved first, and the taxable income shall be calculated according to the formula of the owner's cost of the production and operation income.

(three) adapt to the needs of tax reform ("camp to increase").

After the "camp changed to increase", the "tax to increase" industry, such as pportation tax, is no longer managed by the local taxation department. Therefore, the content of "camp to increase" in some schedules should be revised.

(four) embody the need for reform of administrative examination and approval system.

The State Council has abolished the approval of the regular quota of individual businesses and the way of declaration. The relevant contents of the implementation of the land tax in our province should be amended accordingly.

(five) the need to improve the pparency of individual tax administration.

According to the requirements of the provincial government on "speeding up the pace of building a rule based and internationalized business environment" in accordance with the principle of "efficiency, openness, order, fairness and justice, honesty and trustworthiness", we must further standardize procedures so as to ensure that individual businesses and businesses regularly collect and manage their work openly, pparently, impartially and fairly.

Two, the main contents of the amendment

(1) revision of the approved "monthly taxable business volume" and the principle of regular quota collection.

First, the "monthly taxable business volume (excluding invoices)" is changed to "monthly taxable business volume" (that is, the amount of invoiced invoices).

The two is to charge the fixed quota households according to the quota and the invoice collection, and to collect them according to the quota and the invoice amount. When the invoice amount is higher than the approved taxable business amount, the taxable amount shall be calculated according to the invoice amount.

(two) the "taxable income rate" should be changed to "income rate".

The rate of income is (= after the deduction of costs, expenses and losses, but the balance of owners' expenses has not yet been deducted) / business volume = income / business volume.

The amount of income refers to the balance of operating expenses minus expenses, expenses and losses, but has not yet been deducted from the owners' expenses.

(three) increase

The calculation method of personal income tax.

It is clear that the monthly taxable income should be calculated according to the monthly taxable business volume and income tax rate and the owner's expense deduction standard, then converted into the annual taxable income amount and the income tax payable according to the applicable tax rate. Finally, the monthly income tax payable should be calculated to prevent the calculation of the income tax payable according to the fixed levy rate (the approved levy rate), and the progressive tax rate will be turned into a proportional tax rate, which will affect the fairness of the tax burden.

The calculation of "taxable income rate" to "income rate" and the change of personal income tax will benefit 1 million 300 thousand of our province, especially those with small profit margins (1 million of which do not reach the threshold), and the burden is expected to be reduced by 1 billion yuan / year. The "taxable income rate" will be reduced to 700 million yuan / year under the "income rate" (500 million yuan / year below the threshold of double subscribers below the threshold).

(four) make clear the procedures of first publicity and post quota.

The approved quota must be publicized first, and the taxpayer has no objection to the quota of publicity.

(five) reform the administrative examination and approval system.

First, we need to change the approval items for registration.

Therefore, the "double stop parking and resumption report" has been changed to "stop registration form".

The two is to abolish the approval of tax declaration.

The three is decentralization approval authority, all the quota determined by the competent tax authorities, no need to report approval.

For this reason, it is clear that the competent tax authorities should publicize the preliminary results of the quota, and then determine the quota according to the situation of public announcement, without having to report to the county (District) bureau for examination and approval.

As the content of this amendment is more, "the implementation measures of our province's land tax" (hereinafter referred to as the "new implementation method of our province's local taxes") is repromulgated after revision, and the original "implementation method of our province's land tax" is abolished at the same time.

Three. Guidelines for the implementation of the new land tax system in our province

(1) reasonably approve the "taxable business volume" of individual industrial and commercial households (hereinafter referred to as "double subscribers") on a regular basis.

Due to the "new implementation method of local taxes" in our province, the "monthly taxable business volume (excluding invoice amount)" has been changed to "monthly taxable business volume" (that is, the amount of invoiced invoices, hereinafter referred to as "business volume"), and the double subscribers are charged according to the quota plus invoice to the Plateau according to the quota and invoice amount. When the invoice amount is higher than the approved taxable business amount, the taxable amount shall be calculated according to the invoice amount.

So:

1., double subscribers for business tax items.

(1) the double subscribers whose quota has been approved before September 1, 2014 will be reassessed according to the original quota of the double subscribers and the average invoice amount of the last three months. The original authorized amount of the double subscribers can not be adjusted according to the principle that the quota and the invoice amount should be collected (the amount of the invoice is included in the invoice amount).

(2) after September 1, 2014, the fixed amount of double quota is approved according to the "new implementation method of our province's land tax".

2. for the double subscribers engaged in VAT projects, including the double subscribers approved before September 1, 2014 and the approved fixed quotas after September 1, 2014, the business quota shall be implemented in accordance with the quota approved by the state tax authorities.

(two) to determine the income from the production and operation of dual household.

In order to effectively reduce the tax burden of small profit and double subscribers, the income rate in all regions should be applied directly to the public in principle.

(three) a simple method for determining the personal income tax amount (hereinafter referred to as "the amount of income tax payable") should be approved for the production and operation of a dual account.

1. double approved households whose monthly menstrual receipts are less than (monthly average owners' expense deducts the standard / income rate) shall be directly approved as the monthly income of the 0. double subscribers. The monthly income tax shall be 0. If the income tax is approved to be 0 of the monthly invoices issued by the users (the monthly average owners' expense is deducted from the standard / income rate), the monthly income tax shall be calculated according to the third point of this item.

2. during the pitional period (from September 1, 2014 to December 31, 2014), the double fixed subscribers approved before September 1, 2014, and the newly approved menstrual battalion exceeding [29450 yuan / (income rate * 35%- original levy rate)]/12, approved the monthly income tax amount according to the existing tax burden [Formula: monthly income tax = (2014 2014 1-7 month income tax sum) /7.

The actual operating period of the month of 2014 is less than 7 months, and the calculation formula is: the monthly income tax amount = (the sum of the income tax of the actual operating months in 2014) / the actual operating month, or to approve the monthly income tax in accordance with the provisions of the first paragraph of the fifteenth article first paragraph of the fifteenth article of the "new method of land tax in our province".

In accordance with the current tax burden, the amount of monthly receipts payable on the monthly income tax approved by the month should be higher than the approved menstrual battalion. The formula for calculating the amount of the income tax payable is higher than the approved menstrual battalion. The calculated income tax is higher than the approved income portion of the menstrual battalion: (monthly invoice amount - approved menstrual battalion) * income rate * 35%.

That is to say, according to the current tax burden, the amount of monthly receipts payable on the monthly income tax amount approved by the month shall be calculated on the basis of the monthly invoice amount calculated. The amount of the collected income tax shall be calculated as the approved monthly income tax plus (monthly invoice amount - approved menstrual battalion) * income rate X 35%.

3. according to the formula of "new implementation measures of local taxes in the province", the monthly income tax shall be approved according to the formula of the "two new cases".

(four) from September 1, 2014 to December 31, 2014 in the pitional period, as a fixed execution period, the quota of double subscribers is generally not adjusted during this fixed period.