First, the scope of changing business tax to value-added tax.
The change from business tax to value-added tax mainly involves transportation and some modern service industries; Transportation includes: land transportation, water transportation, air transportation and pipeline transportation. Modern service industries include: R&D and technical services, information technology services, cultural and creative services, logistics auxiliary services, tangible movable property leasing services, and judicial expertise consulting services.
Two. Change business tax to value-added tax rate
1. After the reform, the original business tax was changed to value-added tax, and the value-added tax was increased by 6% (modern service industry) and 1 1% (transportation industry).
The change from business tax to value-added tax mainly involves transportation and some modern service industries. Transportation includes land transportation, water transportation, air transportation and pipeline transportation. Modern service industries include: R&D and technical services, information technology services, cultural and creative services, logistics auxiliary services, tangible movable property leasing services, and judicial expertise consulting services.
According to the experience of Shanghai pilot project, the tax burden of enterprises has been reduced after the reform. Business tax is calculated and paid according to the full amount of income. After changing to value-added tax, some costs can be deducted, which can actually reduce the tax burden.
The overall tax burden of the reform pilot industries will not increase or decrease. For industries that currently collect VAT, whether in Shanghai or other regions, the input tax for purchasing taxable services from pilot taxpayers can be deducted, and the tax burden will be reduced accordingly. Among the1.2000 pilot enterprises, for 35000 general taxpayers, due to the introduction of VAT deduction, compared with the full collection of the original business tax, the tax burden will be reduced or even greatly reduced; For 85,000 small-scale taxpayers, after the business tax is changed to value-added tax, the collection rate is 3%, which is 2 percentage points lower than the original business tax rate. There is indeed an increase in the tax burden of individual enterprises in the reform.
2. What is the tax rate after the business tax is changed to value-added tax?
According to the actual tax burden of business tax in the pilot industries, the VAT rate of land transportation, water transportation, air transportation and other transportation industries is basically between 1 1%- 15%, and the modern service industries such as R&D and technical services, information technology, cultural creativity, logistics assistance and forensic consulting services are basically between 6%-/kloc-0. In order to keep the overall tax burden of the pilot industries from increasing, two low tax rates, 1 1% and 6%, are selected for the pilot reform, which are applicable to the transportation industry and some modern service industries respectively.
3. The advertising agency industry belongs to the scope of changing business tax into value-added tax, and the tax rate is 6%.
Advertising service refers to the business activities that use books, newspapers, magazines, radio, television, movies, slides, street signs, posters, windows, neon lights, light boxes and the Internet to publicize and provide related services for customers' goods, business services, cultural and sports programs or announcements and statements. Including advertising planning, design, production, release, broadcast, publicity and display.
Third, the significance of changing business tax to value-added tax
First, it helps to improve the value-added tax system and increase the value-added tax revenue. 1994 implements production-oriented value-added tax, which does not allow value-added tax payers to deduct the tax included in goods such as machinery and equipment, resulting in an incomplete value-added tax chain. In 2009, China's value-added tax was changed from production to consumption, allowing taxpayers to deduct it. The change from business tax to value-added tax has basically completed the value-added tax chain. The change from business tax to value-added tax has increased the value-added tax revenue from a static point of view; From a dynamic point of view, due to the interlocking of taxes in all links before final consumption, double taxation is basically eliminated, division of labor is promoted and economic benefits are improved.
Second, the change from business tax to value-added tax is conducive to optimizing the economic structure of China. The change from business tax to value-added tax is another major reform of goods and services tax system after the full implementation of value-added tax transformation in 2009, and it is also an important structural tax reduction measure. Changing business tax to value-added tax is beneficial to social specialization, reducing the tax cost of enterprises, enhancing the development ability of service-oriented enterprises and optimizing the investment, consumption and export structure.
Third, it is conducive to pilot cities and regions to obtain the benefits of institutional division of labor, further improve the division of labor and specialization of related industries, and improve the competitiveness of cities. Changing business tax into value-added tax, improving division of labor and specialization, and reducing the burden on consumers in related industries can stimulate demand and is a favorable policy for pilot industries. The experimental area can drive more enterprises and personnel to join, expand the scale of related industrial clusters in the experimental area, and enhance the competitiveness of enterprises and regions.
Fourth, it can promote the development of China's service industry and adjust the industrial development structure. The current tax system excludes most of the tertiary industry from the scope of value-added tax, which has a negative impact on the development of service industry. Because business tax is taxed in full according to turnover and cannot be deducted, enterprises tend to adopt the mode of "small but complete" and "large and complete" to avoid repeated taxation. It is not conducive to the development of service enterprises and is at a disadvantage in international trade.
Fifth, change business tax to value-added tax and eliminate double taxation. The tax burden of all aspects of social reproduction is reduced, and the cost of enterprises is reduced, which leads to lower prices, thus reducing the level of inflation. In the long run, the change from business tax to value-added tax can promote the division of labor and cooperation between industries and within industries, which is conducive to the improvement of overall economic benefits. At the same time, it has an impact on intergovernmental income distribution. The change of business tax to value-added tax is also the main body of local tax system, which requires local governments to implement the reform of local tax system as soon as possible to make up for the local tax losses caused by the change of business tax to value-added tax, and local governments should promote the reform of real estate tax system as soon as possible.
Background of changing business tax into value-added tax
One of the main contents of 1994 tax system reform is to adjust and construct the three main taxes under China's commodity circulation tax system: value-added tax, consumption tax and business tax. Among them, the scope of value-added tax collection covers the sale of goods other than the transfer of real estate, as well as processing, repair and replacement services; The scope of business tax collection involves transportation, construction, finance and insurance, post and telecommunications, culture and sports, entertainment, service industry and other services, as well as the transfer of intangible assets and real estate sales; On the basis of value-added tax, consumption tax is to select some special consumer goods, such as cigarettes, alcohol and cosmetics, and levy another tax. In this way, before the pilot project of changing business tax to value-added tax was officially launched, the basic pattern of goods and services tax in China was that value-added tax covered the sale of goods other than real estate, and business tax included most services.
The tax reform of 1994 is also the most far-reaching tax-sharing reform since the founding of New China. It divides the central and local tax management authority and income distribution scope, and sets up two sets of tax management institutions, the State Taxation Bureau and the Local Taxation Bureau, to redistribute the main taxes of the central and local governments. As a * * * tax, the IRS is responsible for collecting value-added tax, and most of the business tax revenue belongs to local governments. Except for special industries such as finance and railways, other industries are collected by the local taxation bureau. Among them, value-added tax plays an important role in ensuring the financial resources of the central government, and business tax plays an important role in balancing local fiscal revenue. Changing business tax to value-added tax is the only way for the development of China's goods and services tax system to reach a higher level, which indicates that the development of China's value-added tax system has changed from production to consumption, the scope of taxation has expanded from goods sales to more service areas, and China's goods and services tax system has gradually become standardized and mature.
What do you mean by changing business tax to value-added tax?
In order to enhance the competitiveness of the service industry, the state has also conducted a pilot project to pay value-added tax to some industries that used to have to pay business tax, such as software development, transportation and consulting. The purpose of this is to reduce the tax burden of service recipients as a whole, because value-added tax can be deducted, but business tax cannot be deducted.
Policy of changing business tax to value-added tax
I. VAT taxpayers
From August, 20 13, units and individuals that provide transportation and some modern service industries (hereinafter referred to as taxable services) in People's Republic of China (PRC) (hereinafter referred to as domestic) are VAT taxpayers (hereinafter referred to as pilot taxpayers). Taxable services provided by taxpayers shall pay value-added tax instead of business tax.
Two. VAT withholding agent
Where units or individuals from People's Republic of China (PRC) and abroad provide taxable services in China and have no business offices in China, their agents are VAT withholding agents; If there is no agent in China, the payee is the VAT withholding agent.
Three. VAT general taxpayers and small-scale taxpayers
According to China's current VAT classification management mode, VAT taxpayers are divided into small-scale taxpayers and general taxpayers according to the size of taxable service sales (that is, sales excluding tax, that is, sales equal to sales including tax ÷( 1+ applicable tax rate or collection rate, unless otherwise specified) and the soundness of accounting.
The above is the change from business tax to value-added tax introduced by Bian Xiao. I hope it will help you. For more information about changing business tax to value-added tax, please continue to pay attention to the renovation of Tuba Rabbit School.
Tubatu Online provides you with "every decoration quotation, 1-4 local decoration companies, 3 sets of decoration design schemes" and the decoration pit avoidance strategy for free! Click this link:/Zhu Ye /zxbj-cszy.php? to8to _ from = SEO _ zhidao _ m _ jiare & amp； Wb, you can get it for free ~