Abstract The first tax return period after the pilot reform of the camp was completed, and the first VAT bill was released. What is the change in tax burden of enterprises after the reform? What problems need to be solved in the pilot reform of the camp? Our reporter interviewed relevant companies and experts. &nb...
The first tax return period after the pilot reform of the camp was completed, and the first VAT bill was released. What is the change in tax burden of enterprises after the reform? What problems need to be solved in the pilot reform of the camp? Our reporter interviewed relevant companies and experts. The tax cuts for small-scale taxpayers are clearly the largest among the 11 million taxpayers in the pilot camp. What are the tax changes in the catering, accommodation, beauty and hairdressing industries that are closely related to the daily lives of ordinary people?
"The monthly turnover of our restaurant is about 200,000 yuan. If the business tax is still paid, the tax will be paid at 10,000 yuan according to the 5% tax rate. However, after the implementation of the camp reform, the same turnover will be paid less than 6,000 yuan. The monthly tax reduction is more than 4,000 yuan.†In the Taxation Service Department of the State Taxation Bureau of Wushi County, Xinjiang, the 28-year-old Uyghur boy who just filed the tax payment was pleased to buy Buyijiang.
Not only did the camps benefit from the small restaurants such as the Abu Du Ballroom, but the large hotels that were once rumored to have increased tax burdens, this time also really felt the sweetness of tax cuts.
“Before the reform of the camp, we still have a wait-and-see view on the actual tax burden. Now it seems that we are worried about it.†I received the company’s first VAT return, the honor of Zeng Huixing, the tax accountant of Houjie International Hotel in Dongguan, Guangdong Province. Overflowing. The declaration shows that the company's VAT taxable amount is 298,931.23 yuan, which is reduced by 39,319 yuan compared with the payment of business tax.
“The inward deduction invoices obtained by the hotel will increase in the future, and the overall tax burden of the hotel will further decline.†Ding Yanhua, an accountant at Jiahua Hotel in Guangdong Province, said.
The increase in tax burden of some enterprises was mainly due to the lack of deductions to get the first tax return, and Guo Tianzeng, the financial director of the Motor Vehicle Driver Training School in Hebei Wu'an City, was somewhat upset. In the month, the company paid the tax amount of 4,245.28 yuan, compared with 2,250 yuan of tax payable under the business tax, and paid more than 1995.28 yuan. “Isn’t it said that the tax reform has increased or decreased taxes? Why is our tax burden increasing?â€
Guo Tianzeng took the tax bill to find the staff of the tax office, and quickly found the crux. The declaration form shows that the deduction amount of the enterprise for the month of the declaration is 0, and there is no deduction for the input. Of course, the benefits of the tax increase and reduction of the business reform are not enjoyed. However, there are always some expenses for the daily operation of the company. Why is there no invoice for deduction? It turned out that since the school training vehicles have been purchased, the original inventory materials and oil materials have been paid for before the change of the camp, and it is impossible to deduct the land, the construction and maintenance of the site, etc., because the small engineering team was found to have no VAT. Special invoice.
"The impact of the reform of the business on the tax burden of enterprises can not only be seen at a certain point in time, but should be considered within a certain period of time." Tax staff analysis, in fact, the training base has 18 training vehicles, monthly About 1 ton of oil, the deductible tax is 1190 yuan, the monthly maintenance cost of the vehicle is about 5,000 yuan, which can be deducted 850 yuan, and the corporate tax burden is generally flat.
"From the past pilot reforms, many companies will have a tax burden due to short-term factors, but as the company adapts to the tax system, the final tax burden will fall." Shanghai University of Finance and Economics public policy and governance research Dean of the hospital, Hu Yijian introduced. He believes that for general taxpayers, the reform of the camp is to achieve structural tax cuts by promoting enterprises to increase the deduction of input. Enterprises can not wait for the arrival of tax cuts, but should actively adjust the internal management and operation of enterprises according to the changes in the tax system. In order to maximize the benefits of reform.
After ensuring that all industry tax burdens are only reduced or not increased , some non-academic education institutions engaged in pre-school education, various types of training, lectures, lectures, etc., have shown signs of rising tax burden. After the discovery of the State Taxation Bureau of Futian District, Shenzhen, the situation was immediately reported.
On June 18, the Ministry of Finance and the State Administration of Taxation issued supplementary regulations on the non-degree education policy during the trial period of the camp reform increase according to the problems reflected. The general taxpayers provide non-degree education services, and can choose to apply the simple tax calculation method according to 3%. The rate is calculated as the tax amount. After the policy adjustment, the non-degree education institutions are more selective, and the tax burden can be reduced.
"A reform that has been reformed to such a large size involves all aspects. It is impossible to presuppose all situations in advance. Relevant policies need to be constantly adjusted and improved according to actual conditions." The relevant person in charge of the Ministry of Finance introduced that after the reform of the camp was fully promoted, the finance and taxation department We have been paying close attention to the reform and the changes in the tax burden of enterprises, and timely finding problems to solve problems, so as to ensure that the tax burden of all industries is only reduced. The introduction of the “patch†policy has laid a solid foundation for the smooth progress of the reform of the camp and the scale of the reform.
“The end of the first tax return period marks the beginning of the comprehensive reform of the camp reform and the entry into the tax analysis stage.†Wang Jun, director of the State Administration of Taxation, said that the tax authorities should actively help the tax burden changes in the process of the reform of the camp. Enterprise analysis finds the reasons, actively guides taxpayers to use the VAT mechanism, improves financial accounting, adjusts investment management strategies, and improves the management of the entire chain from procurement and supply to internal management to marketing, helping enterprises to better enjoy the reform dividend.
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