A: Some modern service industries: changed to 6% (including R&D and technical services, information technology services, cultural and creative services, logistics auxiliary services, tangible movable property leasing services, and verification consulting services).
1, R&D and technical services
2. Information technology services
3. Cultural and creative services (design services, advertising services, conference and exhibition services, etc.). )
4. Logistics auxiliary services
5. Tangible movable property leasing service
6. Forensic consulting services
7. Radio, film and television services
What is the impact of "camp reform" on modern service industry?
1, positive impact
Through the summary and analysis of the implementation process of "camp reform" in China in recent years, the tax burden of enterprises in the pilot areas has generally decreased, which has greatly improved the economic benefits of the pilot areas and promoted the development of small and medium-sized modern service enterprises.
For example, many forensic consulting service companies rent office buildings. Before the reform, the rent could not be deducted. After the reform, the rent can be deducted at the tax rate of 6% (5% in some places). Take a company that rents an office for 800,000 yuan a month as an example. It is still considerable to deduct more than 500,000 yuan a year.
According to the national statistics, by the end of 20 15, the tax increase and tax reduction has reached 641200 million yuan. 20 16 years will reduce the corporate tax burden by more than 500 billion yuan. According to the latest data released in State Taxation Administration of The People's Republic of China, China in September 20 18 and May 2065438+2008, the tax rates of manufacturing and industry with 17% tax rate, construction and transportation with 1% tax rate were reduced by1percentage point respectively. The effect of tax reduction policy began to appear in the reporting period in June, with a total tax reduction of 95.9 billion yuan from June to August. From July, we will reduce 18 advanced manufacturing and modern enterprises.
It can be seen that "camp reform" is a favorable policy for most enterprises, which can reduce the tax burden of enterprises and bring about an increase in profits.
2. Possible negative effects
For some enterprises, the tax burden may not decrease but increase after the reform of the camp, or it may not fall to the ideal range. This may be caused by the following reasons:
(1) The management level of some enterprises needs to be improved, which does not meet the new requirements of accounting work under the value-added tax system, affecting financial accounting and reducing work efficiency.
(2) An important part of the VAT system is the deduction of input tax. If the invoices obtained by enterprises are not deductible input tax invoices, then the preferential policies that enterprises should enjoy will not be enjoyed, and the tax burden will inevitably increase.
(3) For some enterprises, the proportion of capital continuity with other enterprises is low, and the cost of human resources accounts for the vast majority of the total cost of enterprises, and these costs cannot be invoiced for input tax.
(4) The product prices of some enterprises are inevitably affected, which will inevitably bring unstable changes to the profit level of enterprises.
For our commonly used modern service industry, if it is an ordinary taxpayer, the tax rate of VAT increase will become 6%. If it is an enterprise that invests enough deductions, it is of course happy. If not, it is likely to increase the tax burden. For the negative impact, enterprises should also find enough ways to overcome and adapt to the reform.