Mande Enterprise Service noticed that various online strategies and books about the reform of the camp were dazzling, but it was difficult for outsiders to deeply understand the benefits brought by the reform of the camp. Therefore, Mande Enterprise Services specially collected 16' s key concerns about the reform of the camp, so that you can learn about the reform of the camp in minutes!
1. What is business tax?
Business tax is a tax levied on the turnover of units and individuals that provide taxable services, transfer intangible assets or sell real estate in China. Business tax is one of the main taxes in the circulation tax system. Business tax has the following characteristics: 1. Business tax is levied in full, which is generally not affected by costs and expenses, and can better ensure fiscal revenue. 2. According to the tax items and tax rates designed by the industry, business tax is levied on all industries except those that levy value-added tax. For different industries, the business tax rate is different, and the tax rate of the same industry is the same, which ensures fair competition and the profit level of the industry. 3. Simple calculation, easy collection, and direct collection of the full amount according to the realized turnover, which can save the collection cost.
2. What is VAT?
Value-added tax is a tax levied on the value-added of units and individuals who sell goods or provide processing, repair and replacement services and import goods. Value-added tax has the following characteristics: 1, no double taxation and neutral taxation. It only taxes the added value in the sales of goods or services, and does not tax the tax part transferred from the sales link. In addition, the design of value-added tax rate is less, and the tax rate in China is generally 17%. 2. Every link is taxed, and every link is deducted. In the end, consumers will bear all the tax burden. 3. The tax base is broad, and the collection is universal and continuous, which can open all the chains of value-added tax.
3. Why should the country implement the reform of the camp?
Because VAT can be deducted step by step, it can balance the tax burden and reduce the burden on enterprises. Business tax is taxed in full according to operating income, and all links cannot be deducted. The reform of the camp is of great significance. First, it is conducive to eliminating double taxation and opening up the VAT deduction chain; Second, it is conducive to reducing corporate tax burden and enhancing business vitality; Third, it is conducive to creating a fairer tax environment and promoting industrial transformation, structural optimization, consumption upgrading, innovation and entrepreneurship.
4. Is the turnover of business tax the same as that of value-added tax?
Different, the turnover of business tax includes business tax, which is usually called in-price tax; Value-added tax is not included in the sales of value-added tax, which is usually called extra-price tax.
5. What is the VAT rate?
At present, general taxpayers have five tax rates: 17%, 13%,1%,6%, 0%, and 3% is suitable for small-scale taxpayers.
What industries will join the camp after 6.5 1?
From May 20 16 1 day, the construction industry, real estate industry, financial industry and life service industry will be included in the pilot scope of camp reform.
7. What are the tax rates of these industries after the reform of the camp?
The tax rate of construction and real estate industry is 1 1%, and the tax rate of financial industry and life service industry is 6%.
8. Before, the business tax rate of the construction industry was 3%, and that of the real estate industry was 5%. After the camp reform, the rate suddenly rose to 1 1%. Isn't that too much?
1 1% is the VAT rate, not the tax burden. If you are a general taxpayer, all building materials, construction machinery, transportation tools, etc. Can be deducted, you just need to multiply the value-added amount of this link by 1 1% to pay taxes; If you are a small-scale taxpayer, your tax rate is only 3%.
9. What are ordinary taxpayers and small-scale taxpayers? What's the difference between them?
Annual taxable sales of more than 5 million yuan (inclusive) are general taxpayers; Small-scale taxpayers with less than 5 million yuan. General taxpayers can deduct input tax, while small-scale taxpayers can't. General taxpayers can issue special invoices for value-added tax, while small-scale taxpayers can only issue ordinary invoices.
10. If I pay taxes at 6%, can I only deduct the income at 6%?
No, the input tax of 17%, 13% and1%can be deducted.
1 1. Can I deduct the purchase of real estate?
Yes, after the reform of the camp, new real estate can also be deducted.
12. How to deduct the input tax?
General taxpayers must obtain VAT deduction vouchers to deduct the input tax. The VAT deduction voucher refers to the special VAT invoice, the special payment book for customs import VAT, the purchase invoice for agricultural products, the sales invoice for agricultural products and the tax payment voucher.
13, can I deduct everything?
No, for example, goods purchased by collective welfare cannot be deducted without obtaining a special VAT invoice. After the reform of the camp, the purchased passenger services, loan services, catering services, daily services of residents and entertainment services cannot be deducted.
14. I used to pay the business tax in the local tax. Where to pay VAT after the reform?
After the reform, the value-added tax will be paid by State Taxation Administration of The People's Republic of China. However, State Taxation Administration of The People's Republic of China temporarily entrusts the local taxation bureau to collect the value-added tax on the real estate sold by taxpayers and rented by other individuals.
15, after the reform, will my tax burden really not increase?
Premier Li Keqiang promised at the two sessions of the National People's Congress that after the reform, the tax burden of all industries will be reduced rather than increased. At the same time, when answering a reporter's question, the heads of the Department of Taxation and Administration of the Ministry of Finance and the Department of Goods and Services of State Taxation Administration of The People's Republic of China also said that the original preferential business tax policies for new pilot industries should continue to be implemented in principle, and transitional measures should be taken for old contracts, old projects and specific industries to ensure that all industries will be fully reduced and the tax burden of most enterprises will be reduced to varying degrees after the full implementation of the pilot reform of the camp.
16 and May 1 coming soon. I have never been exposed to value-added tax. what can I do?
Don't worry, the tax authorities have made full preparations for this situation. The tax authorities will provide training and guidance to the pilot taxpayers in batches, as well as the distribution and installation of tax control devices, to ensure that the pilot taxpayers understand policies, make invoices and declare, and help the pilot taxpayers adapt, comply and benefit from the new tax system.
Of course, if you are busy with starting a business, you have neither leisure time to take care of the tedious tax work nor time to learn the new fiscal and taxation policies, then all this will be left to our Mande enterprise to do for you! You know, providing professional fiscal and taxation services and letting customers have no worries is the foundation of Mande enterprise service!