Pilot industry of camp reform:
(1) Transportation industry: including land, water, air and pipeline transportation services where business tax is changed to value-added tax.
(2) Some modern service industries [mainly some productive service industries]
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
Industries not included for the time being: construction, real estate, finance and insurance, and life service.
Taxpayers whose annual sales of taxable services exceed the standard set by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China (5 million) are general taxpayers, while taxpayers who do not exceed the standard are small-scale taxpayers.
According to the provisions of the pilot scheme of changing business tax to value-added tax, the tax rate of 1 1% is applicable to transportation and construction, 17% is applicable to leasing tangible movable property, and 6% is applicable to other service industries.
Extended data
Change business tax to value-added tax rate.
After the reform, the original business tax was changed to value-added tax, and the value-added tax 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.
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.
Baidu encyclopedia-changing business tax to value-added tax