The Most Important Thing Is To Understand Financial Management Clearly.

The most happy group: small-scale taxpayers; second, the most grieving industry: the construction industry; (3) the most promising industries: the real estate industry; the biggest bright spot: the scope of the deduction of real estate; the most regrettable policy: loan interest is not included in the deduction;

Who has cut taxes after the camp has changed to increase? 1. The small and micro enterprises that originally made business tax have become small-scale taxpayers of value-added tax. The tax rate has been reduced to 3%.

Among them, only one part of the group is involved, and the other is only a possibility. First, it is a real tax reduction, from 5% of the internal tax to 3% of the external tax, and the rate of tax reduction is as high as 41.75%.

Two, the most sad industry: Construction Industry

The construction industry suddenly changed from 3% of business tax to 11% of value-added tax.

Taking into account the convergence of new and old projects, the policy stipulates that the old projects can be easily levied at the rate of 3%, and the simple tax rate has not changed.

This is equivalent to letting the state give profits to the construction industry, with a view to pushing the camp to increase as soon as possible.

When the old project is finished, the new project will accept new ones.

Rules.

The crux of the matter is whether there is enough input tax.

The labor cost of construction enterprises accounts for 30% to 40% of the total cost. This part of the cost is not VAT invoices.

Material procurement, which accounts for 40% to 50% of the total cost, is still difficult to achieve full deduction at present.

In some construction projects, the cost of commercial concrete accounts for more than 20% of the main business cost. Concrete is tax free in many places.

In addition, different materials have different deductions.

Taking into account the availability of tax tickets for construction lease facilities and the purchase of some parts of the buildings, comprehensive surcharge and corporate income tax, it is estimated that the overall tax burden on the construction industry will be increased by one point.

In the long run, the construction industry will shift the increased tax burden to the real estate industry.

The nominal tax rate increased from 5% to 11% after the change in the real estate business, which is 9.91%. However, the real estate industry has a lot of benefits. First, when calculating the value added, the price of the land will be deducted first, which means that the tax base has been cut off a lot. The other is that the real estate industry has a large number of entries. The income of the supply of materials is 17%, and the tax rate of the builders is 11%.

As a result, the real estate industry is cheap after the camp is changed, and the overall tax burden of the real estate industry is more than two points after considering the impact of the additional tax and the enterprise income tax.

In the future, the construction industry will shift the tax burden to the real estate industry. The two industries in the upper and lower reaches are average, and the comprehensive tax burden should be roughly equal.

Four, the biggest bright spot: the real estate is included in the deduction scope.

The introduction of real estate into the deduction is a breakthrough after the tax is included in the deduction of fixed assets such as machinery and equipment. This is the greatest sincerity that the government has released in the process of promoting the pformation of the business.

The value added tax deduction chain is further integrated, and enterprises can get tangible benefits from it.

Five, the most regrettable policy: loan interest is not included in the deduction.

After the business is changed to increase, can the input tax of the interest rate of enterprise loans be deductible?

The reason may be: (1) if it can be deducted, the national tax revenue will be reduced a lot, and the financial affordability should be considered; (2) the interest of the enterprise bank deposit is not paid the value added tax, which reflects the reciprocity; (3) the cost of bank funds is not easy to get the entry tax.

Consolidated, the finance industry value-added tax deduction chain has broken down, but the bank's own procurement, infrastructure, daily expenses and other aspects of input tax can be used to deduct.

Six, the most lost thing: no entry ticket.

We systematically studied more than 10 articles of "camp reform".

After reading it, it is not complicated to change the camp to a higher level. The characteristics of the three stages can be grasped.

(1) to pay taxes before making changes, but to make good purchases, try to set up the VAT tickets for the purpose of change. Secondly, in the pitional stage, there are simple expropriation policies, the tax rate remains unchanged, and the price changes within the price.

The preferential policies changed before they were changed.

We want to benefit from the increase in the camp, and look at the industry and see whether enterprises can get enough input tax tickets.

For enterprises with human cost as the main cost form, it is not easy to get input tax tickets.

The camp changed to increase the problem of duplication of taxes in the back-end enterprises, but did not solve the problem that the front end enterprises could not offset the input tax.

Most of the enterprises engaged in business pformation are engaged in the service industry. The cost is mainly composed of labor costs, and there are not many opportunities to get value-added tax.

Labor cost does not calculate the value added tax, which is a full tax on the income of the front-end enterprise.

Seven, the most anticipated thing: the merger of state and local taxes.

After the trial of business tax to VAT, the land tax bureau suddenly became rather cold, because the main tax source was taken away by the state tax.

But enterprises still need to report two sets of tax forms, and the contents of the declaration set by the Local Taxation Bureau are few.

In the long run, the Local Taxation Bureau has nothing to do.

It is expected that the tax policy in the future will be able to maintain coherence and look forward to the integration of local tax and burden reduction for enterprises.

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