Certified public accountant and asset appraisal industry are important parts of modern service industry. In the upsurge of changing business tax to value-added tax that is sweeping across the country, accounting firms not only play a helper role in assisting the government to promote and help enterprises to implement it, but also are the object of business tax reform, and their own tax burden has changed accordingly.

Generally speaking, small firms with incomes below 5 million yuan that meet the needs of small-scale taxpayers enjoy a low tax rate of 3%, and their tax burden is obviously reduced; The tax burden of large firms belonging to general taxpayers has increased, and it is currently about 1%.

Obviously, the effect of the reform of the camp cannot be judged by this simple figure. The person in charge of the firm and industry managers generally believe that the reform of the camp will not only make small firms more dynamic, but also encourage large firms to standardize their internal management and practice their "internal strength". On the other hand, it has also caused many enterprises to carry out internal restructuring and sort out the asset relationship in order to reduce the tax burden, which has brought the "cake of reform of the camp" to the CPA industry.

The number of enterprises benefiting from burden reduction has increased.

"Our business income last year was 4.8 million yuan, just within the scope of small-scale taxpayers. We enjoyed a tax rate of 3%, down about 1% year-on-year, benefiting from the tax and fee reform. " CoCo Lee, the chief accountant of Shanghai Jinglong Certified Public Accountants, told the reporter of China Accounting News that this is still the case that there are few pilot provinces and cities, and the business of the firm in other provinces and cities outside the pilot can be deducted from the input tax, and the amount of deduction is limited.

CoCo Lee also participated in the research of Shanghai Finance Bureau on the implementation of camp reform.

He said that the current changes in the tax burden of accounting firms in Shanghai are basically that the tax burden of small-scale taxpayers has decreased by about 1%, while the tax burden of large-scale firms has increased by about 1%.

The situation of Zhejiang accounting firms that ushered in the reform of the camp is similar. Tian Jian Certified Public Accountants, whose business income in 20 12 years ranks among the top in China, belongs to general taxpayers. Gong Jian, a senior manager in charge of tax-related business, said: "When we pay business tax, our business tax rate is 5%. After the VAT reform, the applicable tax rate is 6%, and the input tax can be deducted. However, because our firm itself is mainly based on labor costs, the deductible input tax amount is very small, and because of the large scale of its own business income, it is expected that the actual tax burden will increase by 0.5%-0.7% after the reform of the camp. " Beijing began to implement relevant pilot work from July 1, and accounting firms and asset appraisal firms are also within the scope of the pilot. Beijing Institute of Certified Public Accountants selected 10 practice institutions of different sizes to measure the tax burden change. Zhang, deputy secretary general of the Beijing AICPA Association, told the reporter that after calculation, the value-added tax paid by six institutions belonging to general taxpayers increased by 13.2% compared with the original business tax, the urban construction tax and education fee increased by 13.2%, the corporate income tax decreased by 0.77%, and the overall tax burden increased by about10.9%; Ideally, the overall tax burden of small-scale taxpayer institutions is about 30% lower than the original tax burden.

It is worth noting that in this case, the number of small accounting firms belonging to small-scale taxpayers accounts for more than 80% of the industries in the pilot area, but the business income of large and medium-sized firms belonging to general taxpayers accounts for the same proportion of the industries in this area, that is, the absolute tax burden of the whole industry has increased, but the beneficiaries are huge.

Tax reform promotes "internal strength"

The wave of camp reform has many influences on the CPA industry, not only the increase or decrease of tax payment, but also the new blue ocean of business, which also puts forward more requirements for the internal management of practicing institutions.

In order to better help local professional institutions to cope with the reform of the camp and benefit from it, Zhejiang Institute of Certified Public Accountants held a special seminar in late June this year at 65438+ 10.

Their research found that some enterprise groups and their branches have been reorganized, and the asset relationship of enterprises has been reorganized, so that the overall tax burden will not increase after the implementation of the reform.

With the advancement of reform, there will be more and more similar cases of enterprise restructuring. "This will be a big cake." The relevant person in charge of the Zhejiang Institute of Accountants said.

In fact, whether we can eat this "cake" well is more in the practice institutions themselves, and the first problem they have to face is how to deal with the reform of the camp.

According to the investigation of Zhejiang Institute of Certified Public Accountants, if the firm has both value-added tax business and business tax business after the reform, when issuing invoices, financial personnel need to inquire about the qualifications of the labor receiving unit in detail, understand the business category, and then issue invoices according to the tax payment qualifications. A little carelessness will lead to the wrong invoice. In addition, VAT invoice is different from ordinary invoice, which not only reflects economic business, but also has the function of tax payment certificate because tax deduction is indicated by invoice, so the acquisition, authenticity identification, issuance, management, transmission and invalidation of VAT invoice are different from ordinary invoice. All these put forward high requirements for the internal management of the firm.

"After the tax reform, higher requirements have been put forward for our customer management and internal management. In terms of customer management, when negotiating service charges with customers, we may have to consider the impact on customers after the change of value-added tax, and it should also be listed in the business agreement; In terms of internal management, for some costs and supplier selection, we will try our best to choose suppliers who can provide special VAT invoices and conduct centralized procurement for some expenses. " Gong Jian said that the change of tax burden is not only a kind of pressure, but also an opportunity to further improve internal management, which will promote the firm's next development.

The industry expects the tax reform to be "complete in connotation and expanded in extension"

Every new reform policy needs a process of continuous improvement, and the reform of the camp is no exception. At present, the CPA industry is also facing some problems that need to be solved urgently.

The intuitive problem is that the pilot area has not covered the whole country, and many large accounting firms have more cross-provincial business, which objectively causes the tax burden difference between the pilot area and the non-pilot area, and brings certain difficulties to their customer development and human resource management.

At the same time, the reform of the camp has also brought tax risks to the firm. It is understood that at present, large and medium-sized firms generally have multiple qualifications and operate in multiple industries. On the legal level, each company is an independent legal person. In practice, it is sometimes difficult to distinguish between personnel and expenses. In particular, some pilot areas have not yet issued specific implementation rules for the reform of the camp, and it is not clear whether the bidding agency business, financial outsourcing business and other businesses belong to the scope of VAT taxable services, and the implementation standards in various places are not uniform. If the company is not properly divided, there will be certain tax risks.

On the other hand, some big firms are worried that after the reform, the bargaining disadvantage between big firms and small firms will be more obvious in some areas where firms of different sizes compete with each other, and the probability of low-price competition will increase, which is not conducive to providing quality services.

"I hope that the scope of tax reform can be further expanded in terms of geography and industry. At the same time, it is necessary to sort out the tax increase policy of business tax as soon as possible, abandon some policies in the original business tax that are not in line with the current economic development, make the policies clearer, and also reduce the tax-related risks of enterprises and the collection and management costs of tax authorities. " Gong Jian said.

It is understood that in order to help the CPA industry adapt to the tax reform as soon as possible and enjoy the benefits brought by the tax reform, the financial departments of Beijing, Shanghai, Jiangsu, Anhui, Zhejiang and other pilot provinces and cities have been studying and formulating relevant measures, and some industry associations are also conducting tax reform knowledge training, communicating and coordinating with the tax authorities, and some have planned to unify industry charging standards or quotation methods.

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