Zhong Da Consulting, through the knowledge collation of this website's architectural knowledge column, interprets the time of the construction industry's camp reform through relevant policy makers. The basic overview is as follows:
According to relevant news reports, on the afternoon of June 5438+08, the executive meeting of the State Council deliberated and passed the pilot program of "reform of the camp" in an all-round way, and made it clear that from May 16, the pilot program of "reform of the camp" will be launched in an all-round way, and the construction industry, real estate industry, financial industry and life service industry will be included in the pilot scope.
Among them, the tax rate of construction industry and real estate industry is determined to be 1 1%, and the tax rate of financial industry and life service industry is determined to be 6%. According to the requirements of the plan, it is necessary to ensure that all industries will not increase their burden after the reform of the camp. Including today, to May 1, the 43-day countdown has begun. Then, what are the difficulties in expanding the scope of the pilot reform of the camp?
According to a reporter's question answered by the Ministry of Finance, the tax rate of construction and real estate industry is determined to be 1 1%, and the tax rate of financial industry and life service industry is determined to be 6%, that is to say, China's current 17%, 13%,1%and 6%. However, some people may worry that the business tax rate is 3%, and the value-added tax rate has tripled just by looking at the figures. How can this tax burden not increase? In this regard, Zhang Bin, director of the Tax Research Office of the Institute of Finance and Economics of China Academy of Social Sciences, made a popular science. "Value-added tax is levied according to the value-added amount, and the turnover is levied according to the total business turnover. The current tax rate of construction business tax is 3%, but it is levied in full according to the operating income, so the tax rate of value-added tax is 1 1%, which is levied according to the value-added tax of construction enterprises after deducting all deductible input tax, so the tax rate of1%and the tax rate of 3% cannot be.
Since it comes to deduction, which expenses can be deducted has become the key, and it is also the specific content that financial personnel in the industry are eagerly awaiting. Ms. Dang is the general manager of the financial center of a chain restaurant. She said that in order to cooperate with the reform of the camp, the internal training and structural adjustment of her company have started.
Ms. Dang told reporters that they should do a lot of internal training work, including a lot of adjustment work, sorting out suppliers and structural adjustment. Theoretically, the tax burden will be reduced after the reform of the camp, but the amount of reduction needs to be seen after the policy comes out to see which links can be deducted. Many upstream links are tax-free links, and the policy of deduction is not clear now, so I don't know how much is left now.
Although Ms. Dang said that the adjustment of her own enterprise was complicated, Zhang Bin felt that if it was really complicated, the financial industry and the construction industry would be even more difficult, and all four industries needed a lot of transitional policies and targeted regulations. Zhang Bin, for example, said that the pilot industries are complicated because the relationship between their own operating characteristics and the deduction chain is not as clear as that of the manufacturing industry. For example, the financial industry, including banks, investment banks, trust business, insurance business, life insurance, property insurance, etc., has a very different cash flow from the traditional manufacturing industry. For another example, there will be many consulting and custody services in the financial industry, and the types of operations are many, complicated and very different, so it is necessary to have a plan closer to their reality.
According to the data of the Ministry of Finance, the number of taxpayers involved in this new pilot industry is nearly100000, which is nearly 1.7 times of the total number of taxpayers in the last pilot camp reform. The annual business tax involved is 1.9 trillion, accounting for 80% of the original total business tax. As Zhang Bin said, the design of the value-added tax system in the financial industry is a difficult problem all over the world, so some people call these four industries included in the pilot project the four hardest bones to chew. So how long is the time limit for "biting hard bones"? The answer is 43 days. Time is tight, and it has also become one of the difficulties in expanding the pilot camp.
It is understood that the relevant departments will then introduce the implementation rules for the reform of the camp in different industries. Zhang Bin said that the rapid and comprehensive promotion of the reform of the camp is not only an important step in the reform of the fiscal and taxation system, but also provides a more important driving force for economic development by reducing the burden. He said that it is a crucial period for China's steady economic growth and structural adjustment to fully open the special time window for the reform of the camp. In particular, the full implementation of the reform of the camp, emphasizing that the tax burden of all industries will only decrease rather than increase, not only reflects the implementation of the tax reduction policy under a more active fiscal policy, but more importantly, it is also of great significance for reducing the operating costs of enterprises.
Zhang Bin stressed, "Apart from raw materials, it is investment in fixed assets, but our original value-added tax only allows machinery and equipment to be deducted. The factory buildings purchased by enterprises cannot be deducted. This time, the real estate of the construction industry was included in the deduction after it was included in the camp reform. The investment in real estate is relatively large, and the resulting tax reduction and tax burden reduction are also very obvious. Moreover, it is particularly important to note that other pilot industries will also buy real estate. Such a deduction policy will benefit all industries. "
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