"Camp To Increase" Battle Has Been Steadily And Orderly Laid Out Throughout The Country.

From May 1, 2016 onwards, the pilot projects to cover the last four industries will be fully pushed forward.

In May, we passed the opening pass, and successfully passed the first "big test" in from June 1st to 27th. In just over two months, it covered 11 million taxpayers.

The battle has been steadily and orderly laid out throughout the country.

As the camp changed to increase, new taxpayers were showing the "first month tax bill". What kind of dividend did the reform release?

The effect of tax reduction is small, and taxpayers are most benefited.

Reporters learned that the real estate, construction and life services enterprises have completed the first time the camp changed to increase.

In addition, the financial and small-scale taxpayers with quarterly tax returns also have their first application period since July 1st.

Zhou Haibin and his wife opened a private house in Dongying, Shandong.

Just now he paid a tax account: the restaurant revenue of 4 yuan and 5 February this year was 576 thousand yuan, and the business tax of 5% should be paid before the camp changed to increase, that is, 28 thousand and 800 yuan.

After the reform, the tax rate is only 3%, only 16 thousand and 800 yuan.

"Less than 12 thousand yuan can be added to the restaurant investment, but also to provide customers with more refined services."

The increase in the number of new small taxpayers has benefited directly from the increase in the tax rate. The tax rate was changed from 5% of the original business tax to 3% of the value added tax, and the tax base was reduced from tax to non tax and the tax burden dropped by about 40%.

In contrast, it is not "easy to get" that the business tax increases to the general taxpayer.

Take the hotel catering industry as an example.

The tax rate of 5% changed to 6% of value-added tax, which increased by 1 percentage points.

Whether we can get enough invoices to deduct is related to the increase or decrease of corporate tax burden.

Zhejiang Lishui overseas Chinese restaurant Co., Ltd. had a turnover of 70 million yuan last year, paying about 3400000 yuan in taxes.

Wang Zhipeng, head of the finance department, said that in May this year, the company's turnover was 5 million 800 thousand yuan, accounting for 6% yuan, and 348 thousand yuan for value-added tax.

However, deducting the cost of water and electricity and housekeeping supplies can deduct 144 thousand yuan of input tax, 204 thousand yuan of actual tax payment, 3.5% of the comprehensive tax burden rate, and 86 thousand yuan less than business tax, and about 1000000 yuan is expected to be reduced in the whole year.

Hu Yijian, a professor at the school of public economics and management of Shanghai University of Finance and Economics, said that from the preparation for war to the pilot project in full scale, in just a few months, the unprecedented complexity and arduous pformation of the battalion has been steadily and orderly promoted. The burden reduction effect has also begun to show itself in good policies and ready enterprises.

"Under the current economic background, it is a demonstration for the overall deepening reform to reduce costs and reduce burdens, help enterprises to tide over difficulties and get out of the trough through changing business to increase."

Measuring the tax burden should take a longer time.

Not all enterprises can reduce their burdens in the early stage of the pilot reform.

In the past few years, the exploration in Shanghai and other places showed that we should take a longer time axis to measure the change of tax burden and distinguish between "enterprise tax burden" and "industry tax burden".

Tibet Joe mullon Hotel Investment Limited last month declared value added tax and additional taxes in May totaling 120919.37 yuan, 13016.61 yuan more than before the reform, and the tax increased by 12.06%.

The main reason for this is that the electricity charges paid by the company in May did not yet get the VAT invoice from the sales party, and the tax deduction was not large.

Similarly, Ceng Puyun, the financial manager of the Spring Spring Resort Hotel in Chibi, Hubei, also regrets: "after the camp changed to increase, the purchase of disposable goods can be deducted from the input tax, and the people in the financial room are regretted.

At the end of 2015, the hotel hoarded a large number of permanent items such as disposable towels, toothbrushes and so on. If you buy them now, you can deduct a lot of money.

Shen Yinghua, a tax partner of KPMG Beijing branch, said that at the beginning of the reform and operation of the camp, enterprises should be familiar with the tax system. It needs a process. The short-term operation may affect the tax burden level, such as the imperfect tax management system and the adjustment of the procurement system. This will lead to the failure of the enterprise to offset the tax burden in the current period and increase the tax burden in the short term.

Hu Yijian said that to increase the tax burden of all industries, the tax burden should be reduced instead of increasing. The tax burden of the industry is different from that of the enterprise.

To assess the effect of tax reduction, we should pay attention to the effect of tax increase to the whole industry, especially the downstream tax reduction, focusing on the tax burden of the whole industrial chain.

It is estimated that the pilot enterprises should reduce taxes by 1 yuan, and the downstream enterprises should reduce taxes by 2 to 3 yuan.

Forced enterprise reform in the future is the management of competition.

Over the past two months or so, through the first "intimate contact" with the camp reform, many enterprises have been feeling the "full value added tax" era.

"Private enterprises face great pressure in this camp."

Cai Shifa, chief accountant of Hubei new eight construction group, said that before the company was not very standardized in the management of project bills, if construction enterprises failed to get enough deductible input tax after the camp changed to increase, it would increase the tax burden of enterprises and force enterprises to standardize their financial management.

"The implementation of the VAT system means that the more the tax deduction is, the greater the tax cut will be."

Maiwulan Ai Maiti, chief financial officer of Alcan Real Estate Co., Ltd., Xinjiang, has been inspired by the pilot project: allowing the cost of refined decoration to be used as a deduction, which means that the product line based on high-end housing will benefit significantly.

This will guide real estate enterprises to pform from simple development and sales to fine decoration, business and living simultaneously, and put forward higher requirements for financial management and business planning of enterprises.

Shen Yinghua believes that the reduction of corporate tax burden needs to raise its tax management level. In the future, enterprises need to manage value-added tax.

Objectively speaking, enterprises can obtain about 80% of the special invoices for the deduction. The management level is very high.

"Enterprises can not burden the tax burden, although some enterprises seem to have increased their book tax burden, but profits are also rising. This is the role of VAT pfer."

Shen Yinghua stressed that experienced managers not only look at changes in tax burden, but also look at the profit statement and cash flow statement of enterprises. As long as profits increase and cash flow is more abundant, the tax burden is not important.