20 1 1 With the approval of the State Council, the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China jointly issued the pilot scheme of changing business tax into value-added tax. Let me introduce the course and background of changing business tax into value-added tax for your reference!
First, the course of tax reform in China
In the course of 35 years' development, China has carried out four large-scale tax reforms. With the tax reform from 65438 to 0994, China has formed a unified internal and external circulation tax system with value-added tax as the main body and business tax and value-added tax in parallel; In 2004, China took the lead in implementing the reform of shifting the value-added tax from production to consumption in Northeast China, and then expanded to the national value-added tax transformation, expanding the allowable deduction range of value-added tax; In 2009, China implemented new provisional regulations on business tax, value-added tax and consumption tax. The consumption value-added tax has changed the policy of purchasing fixed assets without deducting input tax in 15 years; Then there is the pilot scheme of changing business tax to value-added tax issued by the State Council on 20 12. Looking at several tax reforms in China, we can see three characteristics and two influences. The first value-added tax was changed from production to consumption, the scope of the second value-added tax deduction gradually expanded, and the number of industries that changed the business tax to value-added tax for the third time gradually increased. The successive introduction of these measures has gradually optimized China's tax structure and reduced the tax burden of Chinese enterprises. And this time? Camp reform? The implementation of this plan will not only optimize China's tax structure, but also further promote the transformation of China's industrial structure and improve the competitiveness of enterprises.
Second,? Camp reform? Significance of introduction
In the past 30 years, China's economy has achieved rapid development, but at the same time, a series of negative effects can not be ignored, such as environmental pollution and overcapacity. But the deep-seated reason lies in the unreasonable industrial structure and the low development level of high-tech service industry. At present, the proportion of the secondary industry in China's national economy is about 50%, while the proportion of the tertiary industry is only over 30%, and in the tertiary industry, the low-end service industry is the mainstay. Without the support of high-tech service industry, enterprises with high energy consumption and high pollution abound in the secondary industry. The occurrence of the financial crisis in 2008 has greatly impacted the traditional export-oriented economic development model of China. In order to make China's economy develop more continuously and healthily, the transformation of industrial structure is gradually put on the agenda. Camp reform? It was implemented in this situation. So what? Camp reform? The greatest significance is to promote the transformation of industrial structure in China and push the low-end service industry in China to gradually move towards high-end service industry.
Third,? Camp reform? the meaning of
? Camp reform? It was introduced in line with the transformation of China's industrial structure, so this is its greatest significance. To understand this meaning, we must understand two things? How's it going? Question? Camp reform? How to promote the industrial structure of China from the secondary industry to the tertiary industry; How to promote the development of China service industry from low-end service industry to high-end service industry? Let's start with the business tax and value-added tax itself. The scope of business tax collection includes: the transfer of intangible assets, the sale of real estate and seven services (namely, transportation, construction, finance and insurance, post and telecommunications, culture and sports, entertainment and service industries), all of which are taxed at a proportional rate, and the scope of taxation is mainly concentrated in the tertiary industry. The scope of VAT collection includes: selling goods and importing goods; The basic tax rate is 17%, which has the advantages of eliminating double taxation and promoting specialization and cooperation, and its taxation scope is mainly concentrated in the secondary industry. At present, China's tax collection is a pattern of parallel collection of business tax and value-added tax. The biggest drawback of the coexistence of the two is that there is repeated taxation of business tax itself between the first business tax and value-added tax, and the chain of the second value-added tax is not perfect. Aiming at the first question, take the production process of garment factory as an example. The marketing expenses of garment factories must be included in the cost of producing garments, and this part of the expenses will be collected in one lump sum in the value-added tax.
Advertising may also be used in marketing, which is also the income of advertising companies. Advertising companies belong to the service industry, and the same money has to be taxed again. For the second question, the VAT chain is not perfect. In the above process, the whole process has both business tax and value-added tax. For example, value-added tax is levied on clothes, but business tax is levied on financial leasing equipment. What if it can be realized? Camp reform? Perfecting the value-added tax chain will also deduct the cost of the service link in the production process of enterprises, thus reducing the burden on enterprises and enhancing the significance of paying attention to the service link in the whole production process, so as to better realize the transformation and upgrading of modern service industry to traditional industry and improve the proportion of service industry in the whole national economy. This is also the first one just mentioned? How's it going? The answer. ? Camp reform? It will have an uneven impact on different enterprises. Let's look at two formulas:
VAT payable = sales excluding tax? 17%- outsourcing project price? 17%。
Business tax payable = turnover? Tax rate.
Because the calculation method is different. Camp reform? The tax burden of the same enterprise will inevitably change before and after. So which enterprises' tax burden may increase and which enterprises' tax burden may decrease? Observing the formula of VAT tax payable, other things being equal, the higher the price of outsourced projects, the smaller the tax payable, and the modern service industry needs the input of high-tech and highly educated talents. Camp reform? After that, this part of the investment can be deducted as a tax deduction, thus reducing the tax burden of these high-tech enterprises and enhancing their competitiveness. On the contrary, for those small-scale service industries with less investment, the tax burden of consumer service industries will increase, so that the state can use taxation as a macro-control means to promote the transformation of low-end service industries to high-end service industries. This is also the second one just proposed? How's it going? The answer to the question. To sum up,? Camp reform? That's what it means.
The calculation results show that:
After the business tax was changed to value-added tax, the GDP increased by about 0.5%, the proportion of added value of tertiary industry and producer service industry increased by 0.3% and 0.2% respectively, and the proportion of added value of high energy-consuming industries decreased by 0.4%, which stimulated residents' consumption by about 1. 1%, social investment by about 0.2% and export by about 0.7%. It can directly create about 700,000 new jobs and increase the proportion of employment in the tertiary industry; Tax revenue is expected to decrease by more than 654.38+000 billion yuan, and the overall price level will also decline. Its significance lies in: firstly, it can reduce the tax burden of manufacturing enterprises and increase the investment in modern service-related businesses; Then we can open up, extend and lengthen the VAT deduction chain of modern service enterprises, and enterprises will turn some productive service businesses into outsourcing, thus promoting the further refinement of social specialization; Finally, it can provide a perfect tax system guarantee for large manufacturing enterprises to implement the separation of main and auxiliary. Some producer services began to leave the manufacturing industry, and the core competitiveness of advanced manufacturing enterprises was further enhanced.
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