1. What is the change from 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 industries. 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. To put it simply, the production and operation projects that were originally subject to business tax are now subject to VAT. Generally speaking, it is to change the collection method of product value-added tax and service business tax, bring products and services into the scope of value-added tax collection, stop collecting service business tax and reduce the value-added tax rate. This is the progress of our tax reform. China's promotion of the reform of the camp is mainly to improve the tax system, achieve a unified indirect tax on goods and services, and then open up the value-added tax chain, avoid repeated taxation, and reduce the corporate tax burden. Perfecting the tax system and reducing the tax burden of enterprises is conducive to releasing the vitality of enterprises, guiding enterprises to develop in the direction of specialization and refinement, and avoiding the phenomenon of "big and complete" and "small and complete" due to tax burden. According to the State Council's plan, China's camp reform is divided into three steps: the first step is to carry out pilot projects in some industries and regions. Shanghai is the first pilot city; The second step is to select some service industries, such as transportation, as a pilot. The third step is to realize the reform of the camp, that is, to cancel the business tax. According to the plan, it is expected to complete the reform of the camp during the Twelfth Five-Year Plan period at the earliest. Second, how to invoice after the business tax is changed to VAT? The pilot of changing business tax to value-added tax is the anti-counterfeiting and tax control training for general taxpayers (scroll through the right middle column). After opening it, you will see a prompt: before attending the training of anti-counterfeiting tax-controlled billing system, you can download the relevant forms and fill them out completely, and submit them to the training unit during the training. (Open the attachment at the bottom left) The so-called replacement means installing new invoicing software and purchasing new invoices. As we have always done, the billing program will add new users and new billing content. In addition, there are video lectures on the website, which are at the bottom of the pilot work column of changing business tax to value-added tax. Three. The pilot area and time of changing business tax into value-added tax 1, the pilot area and start time Shanghai: 20 12 1 Beijing: 20 1 September1Jiangsu and Anhui provinces: 20 12 65438. : 20 1 211October1Tianjin, Zhejiang (including Ningbo) and Hubei: 20121February. The scope of the pilot industry of changing business tax to value-added tax includes transportation and some modern service industries. Transportation includes land transportation services, water transportation services, air transportation services and pipeline transportation services; Some modern service industries include R&D and technical services, information technology services and cultural entrepreneurship services (design services, advertising services, conference and exhibition services, etc.). ), logistics auxiliary services, movable property leasing services (including financial leasing and operating leasing), and forensic consulting services; Construction industry, post and telecommunications industry, finance and insurance industry and life service industry are not included for the time being.
Legal objectivity:
(1) Taxpayers whose annual taxable service sales exceed the standards set by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China need to submit the following materials: Application Confirmation Form for VAT General Taxpayers (hereinafter referred to as Application Confirmation Form). (2) Taxpayers whose annual sales of taxable services do not exceed the standards set by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China, and newly-opened taxpayers whose business tax is changed to VAT, shall submit the following materials: 1. "Application Confirmation Form of VAT General Taxpayer" (hereinafter referred to as "Application Confirmation Form") in duplicate; 2. Original tax registration certificate; 3. The identity certificates of the person in charge of finance and the taxpayer and their copies; 4. Accountant qualification certificate or agency bookkeeping agreement signed with intermediary institutions and its copy; 5. Certificate of property right of business premises or lease agreement, or certificate of other available premises and its copy. 2. What materials do I need to bring when I change my business tax to VAT? First, you basically don't need to apply, and the system will automatically adjust. If changes are needed, such as the items to be levied and the taxes to be approved are consistent with the materials needed to change these items; Second, the change from business tax to value-added tax involves the identification of general taxpayers of value-added tax, which needs to be confirmed in the declaration system in time, and pay attention to whether the turnover exceeds 5 million yuan. If you miss the confirmation time, you need to go to the counter to go through the general taxpayer identification procedures. The required materials are the same as before, with longer time and more complicated procedures. Third, change the business tax to value-added tax, pay attention to several matters: collection items, turnover, anti-counterfeiting tax-controlled billing system (if not, you need to apply and need operation training); Fourth, if the business tax is changed to value-added tax, the declaration form will also change. Pay attention to study and master, the declaration form is relatively complicated.