A Number Of New Regulations In The Economic Field Began To Be Implemented.

Starting today, a number of new rules and regulations in the economic field will be officially put into operation, which will affect the operation of enterprises and residents' lives in many ways.

After many years of trial and practice, from May 1st, the value-added tax on business tax will be put into effect nationwide. It is expected to reduce the tax burden of enterprises by about 500000000000 Yuan. At the same time, the proportion of enterprises paying the old-age insurance, unemployment insurance and provident fund should also be phased down. The proportion of the basic pension insurance units of enterprises should be reduced to 20% or less.

From May 1st onwards, China will fully implement the camp to increase the scope of the pilot to expand the construction industry, real estate industry, financial industry, life service industry, and add all enterprises added value added tax of real estate into the scope of deduction, to ensure that all sectors of the tax burden is reduced or not increased.

"The original value-added tax industry, such as manufacturing and commerce, and the pportation industry, postal industry, telecommunications industry and some modern service industries that have already been included in the pilot area, can be deducted from the four major industries in the scope of value-added tax, and the tax burden will generally decline."

Lou Jiwei, Minister of finance, stressed that through policy design, the tax burden of all industries can be reduced but not increased, but the tax burden of all enterprises can not be reduced.

What is the change of "camp to increase"? Business tax is a kind of price internal tax, that is, the tax is included in the price of the object of taxation. The drawbacks of its repeated taxation are repeatedly criticized.

It is not hard to see that one of the important purposes of "camp to increase" is to reduce burdens on taxpayers.

By unifying the tax system, linking the internal and the two or three industries of the service industry to the chain, eliminating duplicated taxation from the system, giving full play to the neutral role of taxation.

From the general public concern about the changes in the tax payment of second-hand housing pactions, before the new deal, the business tax rate of second-hand housing pactions was 5%, and after the reform, business tax was replaced by value-added tax. Although the tax rate remained unchanged, the tax burden was reduced by different calculation methods.

Take a housing price of 1 million yuan as an example, when the business tax was levied in the past 5%, the tax formula was 1 million yuan 5%, which means 50 thousand yuan in business tax.

Although the tax rate of VAT is still 5%, the tax base is 1 million yuan / (1+5%), that is, the tax base is 1 million yuan / (1+5%), that is, the actual value added tax is 5% of 952 thousand yuan to 47 thousand and 600 yuan, and the tax is less than 2400 yuan.

With the phased reduction of social security rates, the proportion of housing provident fund payment will also be phased down, and the policy will be implemented in two years.

In April 15th, Lu Kehua, Vice Minister of housing and urban rural development, revealed at the briefing of the State Council's policy briefing that China will reduce the proportion of housing provident fund from 12% to May 1st this year, and that any deposit ratio of more than 12% should be standardized and adjusted to no more than 12%.

According to Lu Kehua, the housing provident fund system was launched nationwide in 1994. In 1999, the State Council promulgated the regulations on the management of housing provident fund, and the first revision was made in 2002.

Since the establishment of the housing provident fund system, more than 100 million of the employees have used the housing provident fund to solve the housing problem.

As for the reasons for regulating the proportion of provident fund payment, Lu Kehua said that the phasing reduction of the proportion of provident fund payment mainly includes several points: first, the central economic work conference clearly put forward five key tasks: "going to capacity, going to inventory, deleveraging, reducing costs and making up short boards"; and reducing the proportion of housing provident fund payment by stages is one of the contents of cost reduction; secondly, the proportion of provident fund in the current "five risks and one gold" is relatively large, which can lighten the burden of enterprises; thirdly, enterprises are the foundation of economic development, and the phased reduction of the proportion of housing accumulation fund can enhance the vitality of enterprises and promote the quality and efficiency of enterprises.

In April 14th, two ministries and commissions of the Ministry of human resources and social security and the Ministry of Finance jointly issued the notice on phasing the reduction of social insurance rates. The circular clearly stated that we should reduce the old-age insurance and unemployment insurance at a stage, and clearly combine birth insurance and basic medical insurance.

What is the specific reduction? The notice stipulates that from May, the proportion of contributions paid by enterprises, workers, basic old-age insurance units to more than 20% of the provinces, municipalities and districts will be reduced to 20%; the ratio of payment will be 20%; and at the end of last year, the accumulative balance of the pension can be paid more than 9 months, which can reduce the proportion of the unit payment to 19%, and the unemployment insurance premium rate will decrease to 1%-1.5% at the same time.

Talking about the purpose of reducing the rate, Zhang Yizhen, Vice Minister of the Ministry of human resources and social affairs, said earlier that the reduction of the basic old-age insurance includes three aspects. First, conditional provinces reduce their rates; two, the rate of reduction is implemented in a two-year term; and three is reduced by one percentage point.

For ordinary people, will the reduction of social security payment rates affect personal benefits in the future? "The collection of funds and the payment of treatment are not directly linked.

Reducing the unit contribution rate does not affect the pension plan, and the personal benefits will not be reduced. "

Zhu Fuling, director of the China Social Security Research Center of Central University of Finance and Economics, pointed out earlier.