According to reports, Chongqing's "camp reform" pilot involves transportation and some modern service industries, including R&D, science and technology, information technology, cultural creativity, logistics assistance, tangible movable property leasing, visa consultation and radio, film and television production and broadcasting. On the basis of the current standard VAT rate of 17% and the low VAT rate of 13%, two low tax rates of 1 1% and 6% are added, in which the transportation industry applies the tax rate of 1 1% and some modern service industries apply the tax rate of 6%.
In principle, the tax calculation method is applicable to the general tax calculation method of value-added tax, that is, tax payable = current output tax-current input tax. Small-scale taxpayers apply the simple calculation method of value-added tax, that is, tax payable = sales volume × collection rate.
According to a thorough investigation and static calculation by the finance and taxation departments, the pilot industry of "VAT reform" involves 32,000 taxpayers in our city. After the pilot, the tax burden of 3 10/00000 taxpayers was flat or decreased, accounting for 96.9%, and the tax reduction was165438+300 million yuan. 1000 taxpayers' tax burden will rise, and the overall situation is basically the same as that of the pilot provinces and cities.
It is understood that enterprises with increased tax burden are mainly concentrated in land transportation, water transportation, tangible movable property leasing and logistics auxiliary services. To this end, the city will implement a temporary support policy during the transition period, and the new tax revenue of 840 million yuan will be subsidized by local finance.
At the end of this month, after the mobilization and deployment of the pilot project of "camp reform" in Chongqing, it will be simulated from June 1 to July 3 1 and officially implemented from August 1. In accordance with the national spirit of expanding the pilot program of "VAT reform", our city will reverse the construction period, promote it as a whole, ensure the smooth transition and smooth operation of the old and new tax systems, do a good job in the handover of tax collection and management, clarify the identification standards of pilot taxpayers, standardize the work flow, improve the supporting measures, do a good job in tracking and evaluating, and effectively prevent the reform risks.