Question 1: What is the popular explanation for the reform of the camp? In fact, the reform of the camp is to change the taxable items that were originally paid business tax into value-added tax. Value-added tax is to pay taxes on the value-added part of products or services, which reduces the link of repeated taxation. To put it simply, for a product with a price of 100 yuan, the producer has already paid the corresponding tax at the time of sale, and the buyer sells 150 yuan when selling it again. Then when he buys it, the corresponding tax of 100 yuan can be deducted, and the buyer only needs to calculate and pay the corresponding tax on the value-added 50 yuan. Similarly, the reform of the camp is also a tax on items that have paid business tax before, such as services provided, according to the principle of value-added tax.

Question 2: What is camp reform? Like the average taxpayer? 1. The abbreviation of changing business tax to value-added tax mainly refers to the inclusion of some service business items that were originally subject to business tax into the scope of value-added tax to further expand the taxable scope of value-added tax.

2. Calculation method of related enterprises after the reform of camp. It is also divided into general taxpayers and small-scale value-added tax general taxpayers, and the same tax rate is 17%. There are several other tax rates: 1 1%, 6%, and the collection rate is 3%.

3. General tax-paying enterprises that implement 17%, 1 1% and 6% are the same as the current calculation method of VAT payable.

That is, VAT payable = output-input;

For small-scale taxpayers, the tax rate is 3%, and the tax payable = sales *3%. Input tax is not deductible.

Question 3: What does it mean to change business tax to VAT?

(1) The current value-added tax is a tax levied on units and individuals that sell goods, provide processing, repair and replacement services, import goods and provide some modern service industries in China based on their value-added amount.

(2) Business tax is a tax levied on the operating income of units and individuals that provide taxable services, transfer intangible assets and sell real estate in China.

(3) Value-added tax and business tax are two different taxes, and they are different in the object of collection, scope of collection, tax basis, tax items, tax rates and methods of collection and management.

(4) VAT and business tax are two independent taxes that cannot be crossed, that is, business tax is not paid when VAT is paid, and business tax is not paid when it is paid.

1. The scope of collection is different: sales of real estate, provision of labor services (excluding processing, repair and replacement) and transfer of intangible assets are subject to business tax. Sales of movable property, provision of processing, repair and replacement services, and some modern service industries pay VAT.

2. The tax basis is different: VAT is an out-of-price tax and business tax is an in-price tax. Therefore, when calculating the value-added tax, the tax-included income should be converted into tax-free income first, that is, the income for calculating the value-added tax should be tax-free income. Business tax is directly multiplied by income tax rate.

(V) 2065438+In June 2006, Premier the State Council held a forum. As the highlight of deepening the reform of fiscal and taxation system, the decision to change business tax to value-added tax has achieved positive results in the previous pilot, which should be fully promoted in 20 16 to further greatly reduce the corporate tax burden; After the full implementation of the reform of the camp, it is necessary to reasonably and appropriately adjust the proportion of value-added tax sharing and guide all localities to develop advantageous industries according to local conditions; On 20 16, the full implementation of the camp reform and the increase of input tax deduction for some tax items will bring about large-scale tax reduction.

Question 4: What does it mean to increase the camp?

The full name of the reform is "the reform of changing business tax to value-added tax". To put it simply, some industries that were originally levied according to business tax are now levied according to value-added tax. Value-added tax, as its name implies, is to tax the value-added part. For example, if a product is bought in 500 yuan and sold at 1000 yuan, then the value-added part is 500 yuan, and multiplied by a tax rate, it is the tax to be paid to the state. Business tax is the product sold at 1000, and then multiplied by a tax rate, which is the tax to be paid to the state.

Question 5: What does it mean to change business tax to value-added tax?

Question 6: What does it mean to increase the camp? Generally speaking, enterprises that used to pay business tax have changed to value-added tax. The specific industry scope is as follows:

1. Transportation: Transportation refers to the business activities of transporting goods or passengers to their destinations by means of transportation to transfer their spatial positions. Including land transportation services, water transportation services, air transportation services and pipeline transportation services.

(1) Land transportation service.

Land transportation service refers to the transportation business activities of transporting goods or passengers by land (above ground or underground), including road transportation, cable car transportation, cableway transportation and other land transportation, excluding railway transportation for the time being.

(2) Waterway transportation services.

Waterway transportation service refers to the transportation business activities of transporting goods or passengers through natural and artificial waterways or ocean waterways such as rivers, lakes and rivers. Ocean chartering and time chartering belong to waterway transportation services.

Charter business refers to the business that ocean shipping enterprises complete the transportation tasks of a specific voyage for the lessee and collect the lease fee. Time charter business refers to the business that ocean shipping enterprises lease ships equipped with operators to others for a certain period of time, and during the lease period, they are dominated by the lessee. No matter whether it is operated or not, the lessee will be charged the rental fee on a daily basis, and the fixed expenses incurred will be borne by the shipowner.

(3) Air transport services.

Air transport service refers to the transport business activities of transporting goods or passengers through air routes.

The wet lease business of air transport belongs to air transport service.

Wet leasing business refers to the business that air transport enterprises lease aircraft with crew to others within a certain period of time and are dominated by the lessee during the lease period. No matter whether it is operated or not, it is charged to the lessee according to certain standards, and the fixed expenses incurred are borne by the lessee.

(4) Pipeline transportation service.

Pipeline transportation service refers to the transportation business activities of transporting gas, liquid and solid substances through pipeline facilities.

Second, some modern service industries

Part of modern service industry refers to business activities that provide technology and knowledge around manufacturing, cultural industry and modern logistics. Including research and development and technical services, information technology services, cultural and creative services, logistics support services, tangible movable property leasing services, judicial expertise consulting services, etc.

(1) R&D and technical services.

R&D and technical services, including R&D services, technology transfer services, technical consulting services, contract energy management services and engineering survey and exploration services.

1.R&D service refers to the business activities of researching, testing and developing new technologies, new products, new processes or new materials and their systems.

2. Technology transfer service refers to the business activities of transferring the ownership or use right of patented or non-patented technology.

3. Technical consulting service refers to providing business activities such as feasibility demonstration, technical prediction, special technical investigation, analysis and evaluation report and professional knowledge consultation for specific technical projects.

4. Contract energy management service refers to the business activities in which energy-saving service companies and energy-using units agree on energy-saving targets in the form of contracts, the energy-saving service companies provide necessary services, and the energy-using units pay the investment of the energy-saving service companies and their reasonable remuneration with energy-saving effects.

5. Engineering survey and exploration services refer to the business activities of field investigation of topography, geological structure and underground resources before mining and engineering construction.

(2) Information technology services.

Information technology service industry refers to the business activities of producing, collecting, processing, processing, storing, transmitting, retrieving and utilizing information and providing information services by using technologies such as computers and communication networks. Including software services, circuit design and testing services, information system services and business process management services.

1. Software services refer to the business activities of providing software development services, software consulting services, software maintenance services and software testing services.

2. Circuit design and testing services refer to the business activities of providing integrated circuit and electronic circuit product design, testing and related technical support services.

3. Information system service refers to the business behavior of providing information system integration, network management, desktop management and maintenance, information system application, basic information technology management platform integration, information technology infrastructure management, data center, hosting center and security services. 4. Business process management service refers to the business activities that rely on computer information technology to provide services such as human resource management, financial and economic management, financial payment service, internal data analysis, call center and e-commerce platform.

(3) Cultural and creative services.

Cultural and creative services including >>

Question 7: What do you mean by the reform of the camp? What is camp reform?

Business tax: taxed according to the total income of the enterprise.

Value-added tax: tax is levied according to the value-added part of products or services.

How to levy the camp reform?

From May 20 16 1 day, four new industries were added on the basis of the previous pilot.

Construction industry: general taxpayers levy 1 1% value-added tax; Small-scale taxpayers can choose the simple tax calculation method and levy 3% value-added tax.

Real estate industry: real estate development enterprises levy 1 1% value-added tax; If an individual sells a house that has been purchased for less than 2 years, the full value-added tax will be levied at 5%; Individuals who purchase houses for more than 2 years for external sales shall be exempted from VAT.

Life service industry: 6% value-added tax; Tax-free items: foster education services provided by nurseries and kindergartens, and pension services provided by pension institutions.

Financial industry: 6% VAT; Tax-free items: small loans for farmers in financial institutions, national student loans, national debt and local debt, interest income from loans from the central bank to financial institutions, etc.

Question 8: What do you mean by the reform of the camp? Generally speaking, the reform of the camp is to change the original business tax into value-added tax.

Business tax and value-added tax belong to turnover tax (the tax object is the turnover or quantity of taxpayers' commodity production and circulation links and the turnover of non-commodity transactions)

According to China's original tax system, some businesses levy business tax and some businesses levy value-added tax. After the implementation of the camp reform, the original business tax will be changed to value-added tax, and business tax will no longer be levied.

Question 9: What does it mean to increase the camp? The change of business tax into value-added tax is short for business tax. At present, the scope of reform is transportation and some modern service industries.

Before the reform of the camp, the transportation industry and some modern service industries paid business tax, and the taxable amount was calculated by multiplying the turnover by the applicable tax rate. After the reform of value-added tax, the general taxpayer of value-added tax calculates the output tax according to the sales amount multiplied by the applicable tax rate, and then deducts the difference of the input tax obtained by the enterprise in purchasing goods or receiving taxable services. For small-scale taxpayers, value-added tax is levied at 3% of sales revenue.

Question 10: What exactly does the camp reform mean? It is the project that originally levied business tax. Now it is changed to value-added tax, and now it specifically includes the following industries: (1) Transportation: including land, waterway, aviation and pipeline transportation services; (2) Some modern service industries [mainly some production industries]1; R&D and technical services II; Information technology services 3; Cultural and creative services (design services, advertising services, conference and exhibition services, etc.). ) 4. Tangible movable property leasing service. Forensic consulting service. Radio, film and television services (3) Industries not included in postal services for the time being: construction, finance, insurance, life (4) telecommunications.