The biggest feature of camp reform is to reduce double taxation, which can promote the society to form a better virtuous circle and help enterprises reduce tax burden. The reform of the camp can be said to be a tax reduction policy. Under the current downward pressure of the economy, the full implementation of camp reform can promote effective investment to stimulate supply and supply to stimulate demand.
For enterprises, if the profitability is improved, it is possible to further promote the transformation and development. The transformation and upgrading of each individual enterprise will undoubtedly realize the structural reform of the industry and even the whole economy, which is also an important part of promoting structural reform, especially the supply-side structural reform and proactive fiscal policy.
The biggest change of "VAT reform" is to avoid the disadvantages of repeated taxation, non-deduction and non-refund of business tax, realize the purpose of "by-passing taxation and layer-by-layer deduction" of value-added tax, and effectively reduce the corporate tax burden.
More importantly, the "value-added tax reform" has changed the price system in the exchange of market economy, changed the "in-price tax" of business tax into "out-of-price tax" of value-added tax, and formed the deduction relationship between input and output of value-added tax, which will profoundly affect the adjustment of industrial structure and internal structure of enterprises.
The change of business tax to value-added tax, referred to as the reform of business tax, refers to the change of taxable items that previously paid business tax to value-added tax. The biggest feature of camp reform is to reduce double taxation, which can promote the society to form a better virtuous circle and help enterprises reduce tax burden.
Scope and tax rate
The scope of levying VAT instead of business tax is as follows:
I. Scope of solicitation
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, the Internet and other forms 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.
References:
Baidu Encyclopedia: Changing Business Tax to VAT