Finance And Taxation Policy: Besides Lowering Taxes, We Should Also Reduce The Burden Considerably.

In March 7th, the China retail business association organized the two sides of the retail trade, representing the supply side of the reform media.

Wang said that with the gradual improvement of people's living standards, these products have been converted from high grade products to necessities, and become the common dishes of people's table.

The deputies believe that in addition to the high tax rate, the burden of other businesses is heavy and they want to be improved.

The delegates generally reflected that the fragmentary loss of retail enterprises' stock is a commodity characteristic, and the deductible deduction is not allowed to increase the operating cost of enterprises.

At present, the raw materials that are consumed by the defective goods and wastes of industrial enterprises can be deducted from the corresponding input tax; however, in the retail enterprises, the losses caused by the loss in the course of their operation require the enterprises to prove to be normal losses, otherwise they will be regarded as "loss of management" and make a pfer.

Industrial enterprises and retail enterprises enjoy different treatment, which is unfair.

Therefore, in the motion, the representatives suggested that the average loss of the industry should be regarded as a normal loss. For normal stock loss, no duty pfer should be made, and the obligation of proof should be relieved. Or the normal loss of stock should be stipulated in a certain proportion of the total sales amount, without the need to make the input tax to be pferred out, and the burden of proof should be relieved.

The delegates also suggested cancelling the printing cost of self printing invoices for retail enterprises, or changing the volume invoice into a white vote, which was actually printed by retail enterprises according to the needs of consumers.

It is understood that the current cost of self printed invoice (100 copies / volume of the invoice volume of 3.5 yuan / volume), the cost of heat paper (1.65 yuan / volume) is 112% higher than that of the cashier's small ticket, 50 parts / roll cost 4.61 yuan in some places.

Because most of the reel invoices are for personal consumption, they are not recognized by the group units, resulting in waste. At present, the state gradually implements electronic invoices to replace paper invoices.

In addition, the representative of Wang Tian suggested that the increasing R & D expenses of the retail enterprises should be deducted from the pre tax research and development expenses.

Because at present, many retail entities will develop O2O as the top priority.

Many famous retail enterprises such as DL, BBK, Suning, Wangfujing and DAC have vigorously developed online businesses.

In order to enhance customer experience, physical stores will also increase GPS positioning, indoor maps, hotspot tracking and other technical means, and cooperate with Tencent and Alibaba network giants on payment.

These practices require enterprises to increase R & D and investment in commodity management system and membership management system.

From the R & D investment of chain top 100 enterprises, enterprises with less investment, millions of dollars a year, and hundreds of millions of enterprises are invested up to hundreds of millions of yuan.

In the era of big data and Internet +, the R & D investment of retail enterprises is just as high as that of high-tech enterprises.

In fact, the government departments have had policy support for this, but they will

Excluded from the "preferential" door.

In November 2, 2015, the Ministry of finance, the State Administration of Taxation and the Ministry of science and technology jointly issued the notice on improving the pre Tax Deduction Policy for research and development expenses (Finance and taxation [2015]119), encouraging enterprises to carry out research and development activities, and standardizing the research and development expenses of enterprises and deducting preferential policies.

It is also clear that wholesale and retail businesses are not subject to pre tax deduction.

In addition, the representatives also suggested that the relevant departments of the state should formulate a nationwide electricity consumption policy for the chain retailers, which is in line with the industry characteristics. Under the existing policy framework, they can freely choose to implement the average electricity price or peak valley TOU price.

It is understood that the general office of the State Council has issued a number of opinions on promoting healthy development of domestic trade circulation ([2014]51), pointing out that pilot projects in conditional areas allow commercial users to choose the average electricity price or peak valley time price.

The introduction of these policies is aimed at improving the business environment and reducing enterprises.

Burden.

However, in the actual implementation, retail enterprises have not fully enjoyed the real benefits brought by policies.

Because the characteristics of the retail industry serving the daily life of the people determine that their business hours can only be in the convenient time period, that is, from seven or eight in the morning to nine in the evening and ten o'clock in the evening. The most frequent passenger flow periods are 8 -10 points and 6 -9 points in the evening. Even if the business hours are shortened properly, the time period is basically the peak time tariff, which can not effectively play the role of electricity prices in the retail industry. The electricity charges of the whole industry will rise directly, which will directly affect the operating efficiency of the retail enterprises.

According to the data of the main retail enterprises in the industry, the average operating profit rate of enterprises in 2015 is 1.1%, of which electricity charges account for an average of 2.7% of revenue. If the electricity price is adjusted to the average price of peak valley level, the operating profit margin can be increased by 0.17%, and the sales rate is one hundred million, which can save 170 thousand of electricity for enterprises.

It is necessary to say that this has grasped the key to supply side reform. Only when enterprises lighten their burdens can enterprises get rid of their burden in the new regulatory environment and turn around.

We expect that the retailing industry will have more support for reducing taxes and reducing fees, helping the whole industry to cope with difficulties and upgrade.