Camp Changed To Increase Tax System: Direct It To Make It Simpler.

A new regulation is reasonable and superior. I think it can be observed from two aspects: first, the social impact after implementation, such as the change of business tax, the reasonable tax system, the reasonable tax burden (whether the tax reduction should not be the only point of view); two, whether the provisions provide for the execution of the industry, whether it can cover the industry and the overall economic matters, without omission; whether it is easy to operate in the operation, taking into account the history and the future, there is not so much "the same" and the discretion of the law enforcement officers to protect the public from justice. For the foregoing, it is necessary to see the effect in the future; for the two mentioned above, I think the article better reflects the history and future, and there is no clear spanition in one step. (Annex three refers to the spanitional policy, which only means that the VAT now covers the original business tax related concessions and special matters. In the future, VAT legislation will be established in a statutory form, now referred to as "spanition", and the relevant industry policies will be directly understood, or determined by time delimitation, or established by industry and special matters. With such certainty as the foundation, it is the premise for taxpayers to implement the policy faster and better. Next, from the perspective of helping taxpayers understand and respect, choose important issues:

First, the camp changed to increase the corresponding industry is changed, just changed the tax vest, the operation is not difficult, everyone in understanding these documents, it is recommended to adhere to the following three principles:

(1) the basic meaning of the change of the camp is to consolidate the spirit of the original business tax for the related businesses. Here, understanding the value added tax can continue to understand the relevant businesses in the original way of understanding. Tax assessment and tax incentives are only a tax change. Don't "think too much". If you find it complicated, either you will fudge yourself or someone else is fooling you.

(2) stick to the significance of the April 30, 2016 time point. After this time point, a comprehensive update refers to the new business according to the new rules; before this time, there are separate special treatments, no matter whether the tax payment method is ordinary or simple, or the tax amount is determined. The direct regulation of the new document avoids the "confusion and confusion" caused by time.

(3) the deduction of the new VAT provisions can be made by the original business tax. Differential Taxation To understand that financial personnel who do not involve VAT operations for a long time will not generate unnecessary difficulties at the understanding level. Give a special example of the original business tax: the spanfer of financial commodities is based on the balance after the selling price is deducted from the purchase price. This example not only shows that the meaning of changing the vest is only for tax, meaning has not changed; it also describes the form of differential taxation in addition to the normal spanaction.

To simplify complexity is what we need to do. Let's talk about some specific provisions and demonstrate the above three principles.

Two, the basic meaning and the key points to be paid attention to.

(1) the main body covers all the industries that have been changed, covering the scope of the original business tax, the definition of the duty of paying taxes on the contents of the documents, basically extending the definition of the original business tax, and a very small number of differences.

(2) in respect of deduction, the normal deduction is for the duty paid documents. Deduction Pay attention to the proof of payment as a necessary condition.

(3) the specific scope of real estate and intangible assets shall be implemented in accordance with the "sales service, intangible assets or real property notes" attached to the measures. This method is equivalent to the relevant explanatory notes on business tax released in 1995. According to the economic development in the past twenty years, the content is qualitatively necessary, timely supplemented, adjusted, or reconfirmed. What business tax rates are not allowed to go to, to find the standard here.

(4) attention should be paid to the definition of tax rate for mixed sales. In the past, two kinds of businesses, such as service and sale, could be differentiated by way of contract separation. Now, when the same tax rate is different, it is differentiated according to the characteristics of taxpayers' economic business. That is, a sales activity involving both services and goods is mixed sales. The mixed sale activities of the units engaged in the production, wholesale or retail of goods, and the individual industrial and commercial households shall pay VAT according to the sales goods, and the value-added tax shall be paid according to the sales service according to the mixed sale behavior of other units and individual industrial and commercial households.

(5) abnormal losses must not be deducted from the contents that should be emphasized: the immovable property of abnormal loss, and the purchase of goods, design services and construction services consumed by the real estate, the purchase of goods, design services and construction services that are not normally lost in the construction of real estate. Taxpayers who are newly built, rebuilt, expanded, renovated or decorated with real estate are all real estate in construction projects. Their input tax can not be deducted. Why should we pay special attention to it? Because some real estate enterprises artificially expand their costs, some construction projects have been demolished, demolished and done again, and design has been repeating ineffectiveness. In this case, taxpayers' "purpose" will not be realized or faced with great risks. If any company can demolished or demolished the building during the process of construction, it can be said that it is normal for him to try the tax office.

(6) Camp to increase Later, for the former business tax business, it should be returned to the Local Taxation Bureau. If a pilot taxpayer takes a taxable act, the business tax shall be levied on the basis of the relevant business tax policy of the state, and the total amount of the price and the extra cost shall be deducted and deducted from the amount of the project. The part that has not been deducted before the date of the change of the business tax is not allowed to be deducted when calculating the VAT taxable sales volume of the pilot taxpayer. The business tax shall be applied to the original competent local tax authority for refund. The taxable behavior of the pilot taxpayers has been paid before the date of the change of the camp. The business tax will be paid after the pilot is changed to increase. The refund should be made to the original local tax authorities for refund of the business tax paid. If a pilot taxpayer takes part in the taxable behavior before the day of the pilot operation of the business spanformation, the tax shall be paid for tax inspection and other reasons, and the business tax shall be paid according to the business tax policy.

(7) food and drink, personal tickets can not be deducted. Personal enjoyment is not an open policy in the tax system.

(8) interest is not deductible. This is a special concern. The loan service is not within the scope of the new regulation. This is unexpected. Thinking carefully is also for the time being. For a year when the economy was not good, but in the year when the financial industry did develop greatly, the tax revenue was hard won, and the tax deduction camp began to increase. If the high debt society's economy was to allow interest to be deducted, the private land would be gone. In addition, the source of funds in the financial industry is not deducted. Ha-ha.

(9) the entry of real estate can be deducted. Not long ago, in the WeChat group, the forecast was expected to be deducted, but it would be deducted in stages. But it did not occur to me that in two years, the scale was still very large. Why do I say so? There is a plan for it. I can save dozens of words here, and customers can discuss with me.

(10) with regard to the handling of the real estate assets before the camp is changed to increase, we must adhere to the 5% basic point of view, so that we can operate in the documents, because in the past, we did not deduct anything from the original point of view. This is also what I said. There is no reason why the battalion should be changed and increased.

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