The State Administration of Taxation issued three additional supporting documents to refine the management of the reform
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Cheng Junfeng, deputy director of the General Office of the State Administration of Taxation, pointed out that the comprehensive implementation of the pilot reform of the camp reform is the "key event" in the reform of the fiscal and taxation system, and it has a "boosting" role for other reforms in the fiscal and taxation fields and even economic system reform.
In order to ensure the smooth completion of the first phase of the declaration, the "Announcement" extended the tax return period. On May 1st, taxpayers who were newly included in the scope of the pilot reform and increase, the tax refund period for June was extended from June 15th to June 27th.
The "Announcement" also clarifies that the small and micro enterprises that run the VAT and business tax business enjoy the tax preferential method, that is, the small-scale taxpayers of VAT should separately calculate the sales of sales goods, provide processing, repair and repair services, sales services, sales of intangible assets. For the amount, the monthly sales amount does not exceed 30,000 yuan (the monthly tax payment is 90,000 yuan). From May 1, 2016 to December 31, 2017, you can enjoy the preferential tax exemption policy for small and micro enterprises.
In terms of invoices, the State Administration of Taxation also stated that since May 1, 2016, the local tax authorities will no longer issue invoices to pilot taxpayers. The pilot taxpayer has received the invoice printed by the local tax authority and the invoice with the name of the unit, which can be used until June 30, 2016. The special circumstances are determined by the provincial tax bureau, and the period of use can be extended appropriately, but no later than August 31, 2016.
"As of now, the national tax and local tax departments have successfully completed the handover of the taxpayers in the pilot reform and increase." Cheng Junfeng said that the next step will be to use the land tax department to collect the basic and empirical advantages, and to use second-hand housing transactions and personal rentals involving more natural persons. The reform of the real estate camp will be carried out by the local taxation department on behalf of the invoices. While deepening the national tax and local tax cooperation, the tax system will be smoothly and smoothly transformed.
"The State Administration of Taxation has introduced 15 categories of 15 reforms and tax-increasing service measures, including in-depth excavation of taxation service resources, comprehensive implementation of diversified taxation, etc., to prepare for tax reform services for the reform of the camp." Cheng Junfeng said.
In addition, Cheng Junfeng said that it is necessary to use information innovation to better ensure the smooth operation of the camp reform. In the comprehensive push to open the pilot program for the reform of the camp, the tax department will continue to promote the new system of VAT invoice management, where to implement the reform of the camp, where to expand the application of the new system, and with the advantages of the new system, do a good job of taxation. Analyze and prevent risks, ensure that the tax reduction dividends are in place and ensure that the reform of the camp is smooth and orderly.
Related reading: The pilot reform will increase the implementation of the VAT central and local or five or five points
In another 10 days, the pilot camp will be fully implemented. After the implementation of the camp reform, how do the central and local governments allocate the income of VAT? What measures will be taken to deepen the reform of the fiscal and taxation system?
To this end, SSE reporters talked to members of the Internal Control Committee of the Ministry of Finance, Zhang Lianqi, managing partner of Ruihua Certified Public Accountants, Yang Zhiyong, director of the Center for Fiscal and Tax Research of the Chinese Academy of Social Sciences, Li Xuzhang, professor of the Central Party School of Economics, and Shen Yuhua, the indirect tax partner of KPMG China. Tax and tax experts, to discuss related issues.
Enterprises should pay more attention to the actual tax burden
Shanghai Securities News: What impact does the comprehensive pilot of the camp reform increase on the enterprise? how to respond?
Shen Yuhua: The reform of the camp is a tax reduction behavior at the expense of the current tax revenue, in exchange for the vitality of the enterprise and the optimization of the social and economic structure. The increase in the camp will ultimately contribute to the sustainable development of the enterprise and the economy, and the fiscal revenue will also benefit. The state has provided a number of safeguards for the promise of “all industry tax burdens are only reduced or not increasedâ€. However, for specific companies in specific industries, due to the wide variety of situations, there is no guarantee that the tax burden will not increase after the increase. Therefore, how to make the most of the tax reduction space provided by the policy, such as the reasonable choice of the general taxation method or simple taxation method, the deduction of the input tax, the zero tax rate of the export service or the tax exemption application, etc., the enterprise needs to be carefully prepared. And planning.
Yang Zhiyong: For enterprises, what is meaningful is the actual tax burden, not the nominal tax burden. The tax burden comparison before and after the pilot should focus on the actual tax burden. This is not easy to do because there may be a large gap between the actual tax burden of different companies and the nominal tax burden.
The capital market should pay attention to the specific conditions of different enterprises in the industry, and it is necessary to maintain the necessary attention to the input tax of different enterprises. Of course, the tax burden is only one aspect, and corporate performance is the most important.
Shanghai Securities News: What problems should be paid attention to in the pilot reform of the camp?
Zhang Lianqi: Mainly "five preventions." The first is to prevent early taxation and excessive taxation. The second is to prevent the VAT income from being deducted from the input tax credit, and the company will not refund or retire the tax refund, and the approval criteria for the input amount are too strict. The third is to prevent the movement of clean up taxes and taxes. The fourth is to prevent artificial means from opening VAT invoices or increasing the invoicing procedures. The fifth is to prevent corporate moral hazard, especially the use of real estate deduction to engage in reconciliation. The Ministry of Finance and the State Administration of Taxation have also noticed these problems. Recently, they have specifically issued a document to escort the full-scale battalion.
Yang Zhiyong: First, strengthen national taxation and tax cooperation. Second, the addition of real estate input tax credits is one of the important contents of the comprehensive pilot reform of the VAT, which will greatly reduce the tax burden of VAT taxpayers. However, the deduction of the input tax on real estate is something that has not been done in the past, and the risk must be fully assessed. In particular, the new part can be deducted, which will constitute an unfair part of the stock, which will cause the new enterprise to be in a more favorable position than the old enterprise in the market competition, bringing about an artificial asymmetric competition.
In order to make the tax reduction policy more effective, the fundamental solution is to not distinguish between new and existing stocks. This has a great impact on tax revenue. Therefore, it is necessary to further study the deduction of input tax on real estate stocks, so that new and old enterprises can compete in a more fair environment, thus promoting the decisive role of the market in resource allocation.
Shen Yuhua: Enterprises newly included in the scope of the pilot reform should focus on the following issues: whether there is a transitional policy in the industry, whether the original business tax preferential policies of the industry are postponed, whether the enterprises have cross-border services, and whether the enterprises have the same sales and mixed Sales and concurrent operations.
As far as the financial industry is concerned, in view of the short interval between the introduction and implementation of policies, financial enterprises need to make priority sub-arrangements for the reform of the camp to achieve "price calculation, accounting, ticket opening, tax reporting." "The purpose of VAT compliance.
VAT central and local sharing ratio or 5:5
Shanghai Securities News: Business tax is the largest tax on local taxes, accounting for nearly 50% of all local taxes, and is the main source of income. After the expansion of the camp has been fully promoted, how will the local tax gap be filled?
Li Xuzhang: First, adjust the proportion of VAT sharing, for example, from the current central and local 75% and 25%, to the five-five share, to ensure that the local area does not reduce income due to the increase in the business. The second is to appropriately increase the local debt limit. The third is to consider new taxes for local governments.
Yang Zhiyong: After the reform of the camp, the re-division of central and local tax revenues is even more urgent. Business tax is mainly local tax, and it plays an important role in the local fiscal revenue system. In the initial stage of the pilot reform, the newly added value-added tax revenue will be used as local tax revenue, which will better solve the problem of local fiscal revenue. However, as the comprehensive pilot progresses, its ills may become more prominent. After the implementation of the comprehensive battalion reform, the VAT income belongs to the central government or the local government, mainly depending on the industry and business.
Shanghai Securities News: How to adjust the VAT income of the central and local governments after the reform of the camp?
Zhang Lianqi: The setting of VAT proportional sharing will fully consider the enthusiasm of mobilizing the central and local governments. It is necessary to consider the incentive mechanism and the economic development of each region. For example, in the less developed regions of the central and western regions, the central government is expected to account for a higher proportion of revenues due to central transfer payments.
Yang Zhiyong: Based on the consideration that the camp reform is still in the pilot stage, the current VAT revenue sharing plan can only be a transitional plan that matches the pilot. No matter what proportion of income is selected, such as the central and local division according to 5:5 or 6:4, or choose other proportions, the most important consideration is the matching factor between expenditure responsibility and financial resources.
The determination of the share ratio cannot “whipe fast cattle†and cannot distort the economic structure. In reality, the determination of the sharing ratio is largely a choice to maintain the status quo of the central and local financial resources, but it does not rule out the fine-tuning of financial resources. As long as the sharing ratio is determined in advance, the sharing tax also has a strong incentive function. In order to enhance the incentive function of the VAT revenue sharing system, once the sharing ratio is determined, it is not appropriate to adjust frequently.
The fiscal and taxation system reform must respect its own logic
Shanghai Securities News: The reform of the camp is known as the highlight of the reform of the fiscal and taxation system. The Third Plenary Session of the 18th CPC Central Committee will raise the new round of fiscal and taxation system reform to the national level. What measures can be taken to further promote the reform of the fiscal and taxation system?
Zhang Lianqi: The first issue is to deepen the tax on consumption and environmental protection fees. For example, environmental protection tax legislation is actively promoting, which will shift the traditional system of environmental protection charges to solve environmental problems from the perspective of taxation. The second is to deepen the reform of the combination of individual income tax classification and integration. The main direction is income consolidation (labor services, remuneration, etc.), and some deductions are included.
Yang Zhiyong: Pay attention to the professionalism of the design of the fiscal and taxation system reform plan. The impact of fiscal and tax reforms is wide-ranging and complex. One of the keys to successful reforms is to respect the logic of fiscal and tax reforms and place the fiscal and taxation system at the right place between the market, society and government. The focus of fiscal and tax reform should be promoted in three aspects: budget, tax system, and central and local fiscal relations.
The difficulty of tax reform is also not small. The reform of the camp is a reform carried out in the context of a proactive fiscal policy. The reform involves fiscal policy and is related to the establishment of a modern tax system. It also involves the most complicated central and local fiscal relations. Tax reform should optimize the tax structure and gradually increase the proportion of direct tax, but direct tax reform should be linked to state governance. The reform of the combination of individual income tax classification and integration should be actively promoted, but attention should also be paid to the risks that may arise from the reform. The real estate tax reform should be particularly cautious. It is necessary to prevent the tax reform from being overly linked to the macroeconomic policy background. It is necessary to prevent the reform from bringing unnecessary troubles to the national governance. Special attention should be paid to the risks of reform, which can only be carried out after special evaluation.