Some Enterprises' Tax Burden Should Not Be Lowered, But They Should Be Changed.

Judging from the fact that some of the industry has been completed and changed to some extent, the purpose of structural tax reduction is clear.

However, in practical operation, such as deduction of deductible items, there are still many difficulties to be implemented at the executive level, and policies need to be further improved.

For the next step into the pilot industry, experts believe that the importance of accurately defining the scope of levy and deduction is even higher than the tax rate.

For local governments, after the camp is changed to increase, the reduction of fiscal revenue and the difficulty of setting tax revenue may also become a "hidden secret" in pushing local business to increase.

At present, the camp has been reformed in the fields of pportation, financing, leasing, telecommunications and postal services.

The State Council's report on the implementation of the budget this year pointed out that it will continue to push ahead with the pilot scheme of "camp to increase and increase", and study the pilot scheme of business pformation and upgrading of life service industry, construction industry, real estate industry and financial industry.

Judging from the industry that has been completed, the specific implementation rules for tax computation need to be improved, which has become a major bottleneck restricting the effect of the camp reform.

Take the finance leasing industry that completed the reform earlier, for example, Li Siming, chief executive officer of the leasing industry committee and Hengxin Agricultural Bank of China Financial Leasing Co, said that after sale leaseback business (the sale of assets to be made or purchased, and then rented to the buyer, it is a form of financial leasing business).

Because there is no actual delivery and the ownership is returned to the lessee after the end of the lease, the sales link does not involve VAT and business tax, nor does it require VAT invoices.

After the camp is changed to increase, the value-added tax invoice is required to be sold as part of the lease.

However, in practice, it is difficult to make the sales link without paying tax and invoke the VAT invoice. Therefore, in the process of implementing the VAT invoice, it is still necessary for the General Administration of Taxation to make uniform provisions.

As small taxpayers do not involve deduction, they are not affected by the definition and actual operation of the deduction.

But for the general taxpayer, which can be included in the tax deduction will directly affect the tax burden changes.

China Securities Journal reporter found in the interview that from the industry that has already completed the business pformation and upgrading, some industries and enterprises do not have a downward trend in tax burden, which has an impact on the profitability of enterprises.

Since the telecommunications industry was put into the pilot scale of the business pformation in June 1st, the three telecom operators have paid taxes from 3% of business tax to 6% or 11% of value-added tax.

Take Wuhan as an example, the three operators Wuhan branch realized the value added tax of 131 million yuan in that month, and the overall tax burden increased in the short term. The increase in tax burden was mainly due to the fact that the fixed assets purchased by the company earlier could not be deducted.

China Mobile is expected to increase its revenue by 9% and its profit drop by more than 20 billion yuan this year.

In the pportation industry, part of the general taxpayer's tax burden has increased.

The main reason is that tolls, toll and insurance fees are not included in the scope of the camp, and these costs can not be deducted.

Jin Dongsheng, deputy director of the Taxation Research Institute of the State Administration of Taxation, believes that the problem of pportation industry is that some deductions are incomplete and cannot be deducted in full. The tax rate is high and there is a certain problem of rising tax burden.

In the financial leasing industry that completed the VAT reform earlier, the problem of higher tax burden resulted from insufficient deduction or unclear provisions.

Relevant data show that from January 1, 2012, the camp changed to increase pilot started in Shanghai, financing lease is defined as tangible movable property service, the tax rate is 17%, resulting in the overall increase in the tax burden of the financial leasing industry.

In August 1, 2013, the tax burden of the financial leasing industry increased significantly after the camp was changed nationwide.

Despite the different characteristics of the industry, many industry experts and experts expressed concern about the scope of the VAT collection and the deduction standard.

According to media reports, the Ministry of finance has simulated and calculated the tax rate and tax burden increase of the real estate industry, and estimated the value added tax rate of 17%.

This means that the real estate industry will be the highest tax rate in all reforms that have been implemented and are being planned so far.

Zhang Dawei, chief analyst of Zhongyuan Real estate, said that the impact of camp to increase on the real estate market depends on the follow-up implementation, including how to calculate deduction and tax payable.

"In the case of what we know, many enterprises are now entering the business holding mode.

In this case, the value-added part is hard to count.

For example, a piece of land, half of the residential, half of the business.

After the sale is completed, the housing portion can be counted as a loss.

Zhang Dawei believes that the impact of camp to increase on the real estate industry is more complex, not pparent enough, at present, it is difficult to determine the impact.

Analysts say that the life service industry that will carry out the camp change and increase pilot program will mainly include catering, accommodation, medical education, home service, washing and dyeing, hairdressing, beauty, bathing, portrait photography, maintenance and recycling services.

In these industries, the main characteristics are scattered business operators, small single stores, and facing the ultimate consumers directly.

For the coming reform, the head of a life service enterprise in Tianjin expressed concern about the insufficiency of the deduction to the China Securities Journal reporter.

"Our fixed assets are few, shops are basically rented, and rents and labor costs account for a large proportion.

If there is little deductible after the camp is changed, it will have a greater impact on earnings. "

The person in charge said that if the rent was not included in the deduction, the company could deduct only a few low value consumable items, and the deductible input tax of the company would be greatly lost.

Positivity: there are worries in the place.

If the deductions and operational guidelines are complete, the relevant departments' policies can really fall to the ground. What is the preferential impact on the industry tax burden? Li Siming said that before the camp changed to increase, 5% of the business tax plus education surcharges and other local surcharges would cost between 5.%5 and 5.6%.

After the camp is changed to increase, this kind of local additional tax is calculated with the value added tax of 17%.

Although the value added tax itself is 17%, it will be 14%, and the actual tax rate is 3%. However, the 17% additional local taxes should be added, and the final cost will be around 6%.

"From 5.6% to 6.1% and 6.2%, the tax cost is acceptable."

In addition to the determination of deductible items, the enthusiasm of local promotion will also have an impact on the next step.

On the one hand, although the VAT is temporarily attributable to the local government after the current increase of the camp, the pitional state can not change the basic principle that the VAT is shared by the central and local governments in proportion to 75:25.

Under the condition that the local alternative tax is still not clear, the increase of the camp will have a greater impact on the local fiscal revenue.

On the other hand, the deductible items are not easy to lead to more human operation factors, and the degree of openness and pparency has declined.

Judging from the industry that is going to carry out the pilot camp reform, Zhang Dawei said that the real estate chain is longer and the land purchase links are more complicated.

Real estate related tax has a greater impact on local income. Once it changes, it will cause more problems.

Nevertheless, the industry that has completed the business pformation will provide experience and reference for further expansion.

Take the financial industry as an example, Li Siming said that the increase in the camp has made great progress in financing leasing.

Financial leasing is both a financial business and a service business.

The duality of nature makes the experience of financial leasing reform provide a typical case for the service industry to increase and increase. It is also very forward-looking for the upcoming financial sector reform and operation.

Jin Dongsheng said that the current reform has gained much experience.

"The difficulty is not in technology, but in the negative impact on economic activity."

Xu Shaoshi, director of the national development and Reform Commission recently reported to the Standing Committee of the National People's Congress (NPC), said that the scope of "camp to increase" continued to expand, and the total corporate tax burden was reduced by about 260000000000 yuan, which reduced the tax burden of enterprises by 85 billion 100 million yuan in the first half of the year.

Jin Dongsheng said that the reform of the camp has achieved the expected goal of structural tax reduction.

However, from the micro aspect, some enterprises' tax burden is increasing and some enterprises are decreasing.

Facing the new way of Taxation, enterprises should have adaptation process.