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Camp changed to increase by seven months where the tax cuts over two hundred billion magicq

Replacing business tax with value-added tax(VAT) seven months: tax cuts over two hundred billion reduction changed by seven months where the camp: tax cuts over two hundred billion reduction in where according to Xinhua news agency, Beijing in September 24, the State Administration of taxation data show that the first seven months of this year, the national replacing business tax with value-added tax(VAT) overall tax 210 billion 700 million yuan, of which: 1 to April tax 84 billion 700 million yuan. The average monthly tax 21 billion 200 million yuan; 5 to July a total tax 126 billion yuan, the average monthly tax increased to 42 billion yuan. As China’s supply side structural reform to the cost of the task of a big chess game, the camp changed to increase the tax revenue will produce such a result? Camp changed to increase the tax reduction mechanism, the biggest feature is to eliminate duplication of taxation." Hu Yijian Dean of Shanghai University of Finance and Economics Institute of public policy and governance, the business tax according to the full tax, does not allow for purchasing goods and services have to pay VAT or business tax deductible, resulting in double taxation, value added tax only on the value added tax burden, the effect is more obvious. A case study of the service industry, the business tax, the surface 3% or 5% of the nominal tax rate is relatively low, but in the process of service plus purchased goods and services have been paid but not deductible vat or sales tax, the actual tax burden is far higher than the nominal tax rate, which leads to low nominal tax rate and actual tax burden. While the VAT rate of 6% or higher than 11% despite a nominal tax of 3% or 5%, but in the output tax deductible input tax, the actual tax burden may be lower than the sales tax, especially the production of multi link transfer services, reduce the tax burden effect is more obvious. In addition to levy tax levy, the tax rate is also the reason for tax cuts. Hu Yijian said, China’s service industry and real estate value-added tax rate of 6% and 11%, although higher than the tax rate, but far less than the basic rate of current value-added tax business of 17% and 13%, provided the system safeguard to increase tax cuts for the camp. The State Administration of Taxation Science Research Institute director Li Wanfu said that the pilot program of replacing business tax with value-added tax(VAT), not only inherited the original provisions of preferential policies in tax system elements, and make the transition feasible measures, reflecting the "to ensure that all industry tax burden is not only reduced growth of top-level design intentions. The original enterprise reforms did not touch the vested interests of tax, tax stock do not break the pattern, so that all enterprises especially the pilot enterprises will not affect the tax burden for the pilot, and can enjoy the tax net reduction bonus reform. Li Wanfu said that the pilot program will be the real estate into the scope of deduction, involving all industries including four pilot industries, and enterprises, this is replacing business tax with value-added tax(VAT) full release of the reform dividend general tax cuts. In the evaluation of the effect of the pilot reform and analysis of changes in tax burden should be considered in this regard, otherwise the assessment will not be comprehensive. Hu Yijian said, to ensure that all industry tax cuts, reform of smooth transition, the pilot program retained the tax reduction policy, while increasing the complexity of system design and collection management and future reform difficulty, also may temporarily reduce revenue, but it can help enterprises to survive, in the long run is fangshuiyangyu, water conservation. According to statistics, four industry 10 million 400 thousand taxpayers, tax decline or flat number reached 98.7%, increase the tax burden on only相关的主题文章: