Why can the implementation of camp reform promote the specialization of production?

I. Analysis of the beneficial impact of "camp reform" on enterprises The pilot reform of "camp reform" has been implemented for nearly two years. At present, China is at a critical moment to adjust the economic structure and improve the tax system, and the reform of "camp reform" undoubtedly has many positive significance. 1. "VAT reform" is conducive to promoting the transformation and upgrading of enterprises. At present, more and more enterprises are repositioning the industrial chain through the separation of main and auxiliary industries and specialization and cooperation. Wuhan Industry and Trade Co., Ltd. is a local household appliance chain enterprise in Hubei. After the "camp reform", the company set up an independent logistics subsidiary at the end of September 20 13 to further expand the market through the separation of main and auxiliary. After providing services to the outside world, the company has a wider range of VAT deduction and a broader profit prospect. In addition to the transformation and upgrading of the enterprise itself, the "reform of the camp" has also had a subtle impact on the refined upgrading of the entire industry. In the past, the more business links, the heavier the tax burden, and the "reform of the camp" eliminated double taxation. In the past, enterprises had to outsource and actively sought outsourcing. Taking the IT industry as an example, the IT industry has become more clustered after the "camp reform". According to market measurement, the outsourcing ratio of many IT software companies has reached more than 20% after the "VAT reform". This can not only improve the income level, but also give small companies room to grow and develop, which is conducive to the cluster development of the whole industry. After the "camp reform", the equipment and services purchased by enterprises can be deducted, and the fixed assets input tax is allowed to be deducted in order to attract enterprises to increase equipment upgrading and transformation. Liu Zhengjun, chief financial officer of Netease, said that since the implementation of the "VAT reform" at the end of 20 12, Netease has increased the procurement of related fixed assets and services in the VAT deduction chain. Judging from the value-added tax declaration in August, the tax deducted from the company's fixed assets investment reached 2 1.8 million yuan, which shows that the company's fixed assets investment in August exceeded/kloc-0.5 million yuan. In addition, in the first half of 20 13, representative pilot enterprises in Zhejiang generally increased their investment in fixed assets and equipment. The fixed assets input tax of Alibaba Cloud Computing Co., Ltd., Taobao (China) Software Co., Ltd. and Zhejiang Tmall Technology Co., Ltd. reached 69.8 million yuan, 34.02 million yuan and 33.9 million yuan respectively. The "camp reform" has promoted the pilot taxpayers to speed up the upgrading of equipment, which is conducive to improving production efficiency, industrial transformation and upgrading, and structural adjustment. 2. The "camp reform" is conducive to reducing the tax burden of some enterprises, whether it is the pilot industry enterprises or the manufacturing industry that buys services, its tax burden is thus reduced. Taking Shanghai as an example, through the one-year "camp reform" pilot, in 20 12 years, Shanghai's transportation industry and some modern service industries have reduced the tax burden of related enterprises by more than1700 million yuan, among which the service industry has the most obvious tax reduction effect, achieving an increase of more than 10%. Similarly, after the "camp reform", the tax burden of some transportation enterprises and TV advertising enterprises in Qingdao has also been significantly reduced. According to the calculation, Qingdao Public Transport Group Co., Ltd. will reduce the tax revenue by 20 million yuan every year, and Qingdao Radio and Television Station predicts that the annual tax burden will be reduced by 14.3%, which will play a positive role in forming a benign interactive cycle between local service industry and manufacturing industry, and also provide opportunities for promoting the development of modern service industry in Qingdao and promoting innovation-driven and transformational development. According to statistics, in the two months from September 20 13 to June 20 10, the overall tax reduction of value-added tax payers in Qingdao has reached 245 million yuan. Among them, the effect of "camp reform" is obvious, and the pilot taxpayers reduce taxes by 654.38+0.29 billion yuan, with a tax reduction rate of 22.2%; Non-pilot general taxpayers increased the deduction by1.1.60 billion yuan. In addition, the tax burden of most pilot taxpayers has declined. Among the general taxpayers in the pilot, 4,037 households reduced their tax burden, accounting for 37.7% of the general taxpayers, with a tax reduction of 225 million yuan; However, 1 13 1 household tax burden increased, accounting for 10.5%, and the tax burden increased by10.2 billion yuan. After the increase and decrease offset, * * * reduced the tax revenue by 654.38+0.5 billion yuan. On the other hand, the tax burden of small-scale taxpayers has decreased as a whole due to the reduction of tax rate, with a tax reduction of 24 million yuan and a tax reduction rate of 36%. From the perspective of industry, in the pilot sub-sectors of 1 1, except for logistics assistance and pipeline transportation, the tax burden of other industries is on a downward trend. Among them, the overall tax burden of the transportation industry decreased by 78.5 million yuan, and the tax reduction range was 4 1. 12%, mainly because the air transportation service adopted the levy rate, which reduced the overall tax burden; In the modern service industry, the amount of tax reduction for cultural and creative services, information technology services, forensic consulting services, radio, film and television services is relatively large. 3. "VAT reform" is conducive to improving the management level of enterprises. Generally speaking, with the reform and development of the tax system, in order to better adapt to this tax system, enterprises need to reform not only the financial system, but also the business model, marketing, external service, internal management and production organization. For example, many enterprises have clear standards and enterprise mechanisms in financial management, contract management and partner selection. From the construction of business chain, the management level of enterprises has been greatly improved, and then scientific and technological innovation of enterprises has been encouraged, asset renewal of enterprises has been accelerated, tax revenue has been reduced, and finally economic benefits of enterprises have been improved. 4. "Value-added tax reform" is conducive to the integration of the same industry, and encouraging others to participate in international competition has many benefits. For example, enterprises can outsource the services of financial, personnel and other functional departments, reduce administrative costs, and at the same time get input tax for deduction. Guide the integration of enterprises in the same industry. For example, the tax burden of many land transport enterprises in the transportation industry has increased this time. The main reason is that the enterprise's own management is decentralized and the financial accounting foundation is poor. Enterprises' vehicles are mostly individual business models, and they can form enterprise consortia through cooperation, contracting and shareholding. , to integrate with the same industry, in order to facilitate the acquisition and issuance of special invoices for value-added tax; After the "camp reform", the service outsourcing implemented zero tax rate, which cleared the tax obstacles for service enterprises to go abroad and actively participate in international competition. Take Qingdao as an example. In the two months from August to September when the "VAT reform" was implemented, three taxable service enterprises in the city have realized export services and enjoyed a tax rebate of 6,543.8+0.27 million yuan, which is conducive to encouraging enterprises to participate in global competition. Second, the analysis of the adverse impact of the "camp reform" on enterprises Although the pace of the "camp reform" pilot is steadily advancing, the positive significance of this tax reform is constantly emerging in the course of enterprise management. However, due to the lack of specific reference examples of system implementation, there are still some problems in the actual implementation of "camp reform" and value-added tax system. The existence of these problems will inevitably bring some adverse effects to enterprises, which need to be further improved in the future reform. 1. "VAT reform" will have a negative impact on the corporate tax burden with insufficient deduction. This feature is typically mainly manifested in the transportation industry, where the deductible tax amount is small, and the tax burden of most pilot enterprises has not decreased, but has increased. This is because these enterprises can mainly deduct the input tax from the fixed assets purchased at the initial stage of operation. However, the fixed assets of such enterprises as means of transport have a business cycle of about 5 years to 10 year, so it can be predicted that enterprises can only deduct the fixed assets input tax once in 5 years to 10 year. In addition, some tangible movable property leasing enterprises are also more prone to rising tax burden. Therefore, enterprises need to take corresponding measures to reduce tax burden according to the actual situation of their own operations. At the same time, because the enterprises engaged in financial services and information services in the service industry with less investment have higher fixed costs and labor costs, these costs cannot generate input tax, and the proportion of deductible cost items is low, which further leads to a higher tax base and a disguised increase in tax burden. In Shanghai and other pilot areas of "camp reform", some transportation enterprises have the phenomenon of tax burden rising instead of falling. The author believes that the input tax of large fixed assets such as vehicles is not allowed to be deducted, because they were purchased before the implementation of the "camp reform" policy, but after the implementation of the "camp reform" policy, the output tax will be much higher than the input tax deduction. At the same time, due to the initial implementation of the tax reform policy, some corresponding measures have not been fully pushed forward, which has affected the deduction scope of input tax to some extent. For example, road and bridge fees are the main cost of transportation enterprises, but because the road and bridge fees are still within the scope of business tax collection, the road and bridge fees of transportation enterprises cannot be deducted, and the tax burden increases accordingly. 2. "VAT reform" brings adjustment challenges to enterprise financial accounting. Because of the value-added tax, its calculation is relatively more complicated than business tax, and the method of recording income has also changed a lot. For example, the income of an enterprise should be deducted from the output tax according to a certain tax rate, and the cost should also be deducted from the input tax. Input tax and output tax should be audited in a new way, and the tax payable is the difference between input tax and output tax. Therefore, once the enterprise implements the "camp reform", it needs to adjust its accounting audit. Because VAT is divided into pilot enterprises and non-pilot enterprises in China, there will be two sets of tax systems within enterprises for cross-pilot and non-pilot enterprises, and the convergence and adjustment of taxes is very troublesome, which increases the difficulty of accounting and is a challenge to such enterprises. 3. The "camp reform" may also bring huge tax risks to enterprises, such as unfamiliarity with policies, inability to make good use of existing policies and resources, and inability to fully predict and respond to relevant business conditions. Therefore, the author suggests that, with the full implementation of the "VAT reform" policy, enterprises should make a scientific and reasonable plan for their future development in light of their actual operating conditions, and analyze related tax-related matters. According to the implementation policy of "camp reform" and the internal management process of enterprises, the tax risks of all tax payment links can be controlled, which can help enterprises save costs and truly enjoy the benefits brought by the policy of "camp reform". In a word, "VAT reform" is a comprehensive and systematic work. In the process of implementation, enterprises should not simply define it as the change of taxes, but should analyze the tax burden of production, sales and operation from multiple angles, especially from the financial point of view, re-examine and change the existing internal control process, and minimize the tax burden of enterprises.