Last weekend, Cao, a private entrepreneur and chairman of Fuyao Glass, was interviewed by the media and reported that he had invested 654.38 billion yuan to repair the factory in Haobang. * * *, when did he confess himself? Run away? The origin of a good country is the capital difference of famous economies such as land price, power and processing capacity. The tax burden of creative industries in China is 35% higher than that of good countries? . This argument quickly stimulated the discussion of the state's corporate tax burden.
After a long time, the discussion about corporate tax burden has been inconclusive. Sheng Song, director of the observation and statistics department of the central bank, wrote in March last year that the corporate tax burden of the two States is at a high level in the world.
Wise people think that because of the imbalance of tax distribution, the increased prices of production capacity, resources and venues have an impact on the cost of enterprises, which makes enterprises? Pain? More vivid. How to scientifically arrange and effectively simplify the classification and tax rate of value-added tax is an urgent problem to be solved in the reform of enterprise tax burden.
What taxes do China enterprises have to pay?
Li Chunyu, deputy contact of the Institute of Industrial Economics of Chinese Academy of Social Sciences, told the Beijing News that due to the lack of sufficient statistics, there are many kinds of corporate taxes and fees.
Many bloggers claim that corporate income tax and value-added tax are paid by the company? Big head? . According to the Enterprise Income Tax Law of People's Republic of China (PRC) in 2008, the general enterprise income tax rate is 25% of the taxable income, but the income tax law also stipulates various tax incentives: for example, for pocket-sized enterprises with low profits that meet the premise, the tax rate is reduced by 20%; For high-tech enterprises that need state support, the tax rate will be reduced by 15%.
According to the regulations of the Ministry of Finance, the highest rate of temporary value-added tax in the two states is 17% of the value-added products (except for small-scale taxpayers), and the lowest rate is 3%. In contrast, Japan's VAT rate is 5%, South Korea's is 10% and Singapore's is 7%.
A reluctant tax blogger admits that many taxes in China are not uniform compared with other countries. China levies value-added tax on enterprises, which makes enterprises reduce taxes in consumption, so that sales tax can be levied in the last sales link. However, sales tax is levied by states, so their survival is very different. That is to say, in China, enterprises need to pay value-added tax according to consumption, while in a good country, enterprises don't have to pay tax if they have no profit base.
In addition to income tax, value-added tax, consumption tax and other taxes, some enterprises in the second list have to pay an additional tax of about 13%, including 7% for urban protection and renovation, 5% for training, and 1% for flood control.
How heavy is the tax burden of Huaxia Chuangshi Enterprise?
How heavy is the tax burden of a company? The Beijing News reporter used the action samples of Gree Electric and another creative company, Li Kang Elevator.
According to the social burden report released by Gree Electric in 20 15, out of the 201481600 million yuan, the total income in the past was 100564 million yuan, the cleaning cost was125.32 million yuan, and taxes accounted for/kloc-of Gree's trading income.
Li Kang Elevator Annual Report shows that in 20 15, the company paid taxes and fees of 336 million yuan to Bangjia, accounting for 10.27% of the company's previous total income of 3.27 billion yuan, accounting for 68.8% of the total cleaning cost of 488 million yuan.
Li Dongsheng, Chairman of TCL, said at the second congress in Bang Qi this year that the balanced cost ratio of creative industries in Erbang is still less than 2% under the background of global economic slowdown and prolonged shopping malls. The additional tax rate of creative industries such as urban maintenance and training is close to 0.5%, accounting for about a quarter of the balanced cost. This has brought greater pressure to creative enterprises that have never had lower costs.
Liu Shangxi, the strength of the Finance Science Liaison Office of the Ministry of Finance, believes that enterprises? Tax sense? What is important is that the tax distribution is not balanced, and there are light and heavy, which makes some enterprises feel more painful. The rest, the tax system of the two States is incomplete, the tax base is narrow, and it is transmitted to enterprises, and it is probably found that the tax burden is heavy.
Sheng Song, director of the observation and statistics department of the central bank, wrote in March last year that the tax burden of enterprises in the two countries is at a high level in the world. Sheng Songcheng uses the total tax rate in the global prosperity goal of global banks to measure the tax burden accepted by enterprises. The total tax rate refers to the ratio of corporate tax and compulsory payment to trade costs. In 20 13, the total tax rate of enterprises in the two states was 67.8%, which was not only significantly higher than that in prosperous countries, but also significantly higher than that in prosperous China, Thailand and South Africa, and only slightly lower than that in Brazil.
According to the latest report released by the World Bank, in 20 16, the total tax rate of Chinese enterprises reached 68%, ranking 12 in the world.
What is this? Stay? Start a business?
2065438+2006 will be interrupted, and private investment will stop like a cliff. According to the data of June 5438+February released by the National Bureau of Statistics, during the period from 20 16 to June10, the investment in private fixed assets was 3. 1% longer than the actual value, while the investment in private fixed assets during the period from 20 15 * *, that is,
Ren Zeping, chief economist of Chengxin Securities, admitted in a recent research report that private enterprises, individuals and general enterprises are the main sources of private investment, which are scattered in three major areas: creative industries, real estate and low-end service industries with sparse services.
As some private enterprises have not stopped investing in the sea, how to keep creative enterprises in China has become a cold topic in the industry.
The creative industry in this state has encountered some bottlenecks, such as capacity bottleneck and resource bottleneck, including the ability to handle affairs, materials and preconditions, and the impact of soaring website prices on corporate capital. . Dong Dengxin Road, the supporting point of the financial and securities liaison office of Wuhan University of Science and Technology.
It is necessary to help enterprises reduce taxes and reduce burdens. ? Dong Dengxin admits that the biggest source of temporary tax revenue in the two states is enterprises, and we should start with the reform of tax structure to reduce the tax burden of enterprises in the future. * * *, for coal, electricity, oil and other high-priced enterprises, the authorities may wish to give full play to their financial skills, reduce financial subsidies and reduce enterprise costs. However, the trend of temporary population aging is clear, and even if the strategy of delaying retirement is implemented next year, it will help to supply more effective service demand and reduce service costs.
Dong Dengxin thinks that perhaps a better way is to encourage private enterprises to set up branches outside the state, and hide the transaction control right through the branches outside the state, so as to exaggerate the share of shopping malls, but even if the enterprises are willing? Hide? If the scene in the state is moved out of the state, it will cause introspection of all parties.
What are the difficulties in the reform of corporate tax burden?
A reluctant tax reform blogger told the Beijing News reporter that the purpose of the temporary enterprise tax burden reform is to reduce the value-added tax, but also to protect the national fiscal revenue and popularize some income tax collection rates.
The above-mentioned blogger said that the enterprise value-added tax is ultimately reflected in the product price. In the process of change, it is better to reduce the value-added tax and stop the products and services immediately, which is not as good as letting the average low-and middle-income class? Indirect tax? Stop. The above-mentioned bloggers said that this is the goal of future changes, but it will take time to popularize the survival dilemma of individual tax collection and let the masses accept it.
The above-mentioned bloggers told the Beijing News reporter that the topic of taxes and fees is not the cost of enterprises. What are the taxes and fees paid by enterprises internationally? Gray? The cost problem affects whether the local tax authorities can act according to the rules, and also affects the system reform of tax-sharing system.
The rest, the "20 17 Blue Book of Economy" issued by Huaxia Academy of Social Sciences, points out that there are many provisional VAT rates, which vary greatly among industries. Therefore, how to scientifically arrange and effectively simplify the classification and tax rate of value-added tax is an urgent task for enterprise tax burden reform.
Yang Zhiyong of China Academy of Social Sciences wrote an article in Occasionally Financial Contact, which mentioned the topic of change. The tax burden of survival is difficult in the temporary value-added tax reform, and the tax burden of value-added tax is difficult. What is meaningful to taxpayers is the tax burden between names. Paying too much attention to the real tax burden may not be conducive to the in-depth reform of the value-added tax system, and will only make the reform deviate from the goal. ?