Since the pilot program of replacing business tax with value-added tax was fully implemented on May 1 this year, the Ministry of Finance and the State Administration of Taxation have adopted a "translational model" for most of the original preferential tax policies for business taxes, which has basically continued The original business tax preferential policies include several tax preferential policies related to people's livelihood.

Encourage entrepreneurship and innovation: special groups are still exempt from tax

Nowadays, encouraged by the policy of mass entrepreneurship and innovation, more and more retired military cadres, retired soldiers and family members of the military have chosen Start your own business. As a military wife, Ms. Wang joined the army with the army last year and opened a military wife restaurant with several fellow villagers.

After hearing the news about the “business tax to value-added tax” policy, Ms. Wang was a little worried that she would no longer be able to enjoy the previous business tax reduction policy. After the tax personnel learned about Ms. Wang’s situation, they introduced to her that according to the “Notice of the Ministry of Finance and the State Administration of Taxation on Comprehensively Launching the Pilot Program of Replacing Business Tax with Value-Added Tax” (Finance and Taxation [2016] No. 36) “Replacing Business Tax with Value-Added Tax” According to the provisions of the "Provisions on Pilot Transitional Policies", the taxable services provided by military dependents who are engaged in self-employment are exempt from value-added tax for three years from the date of tax registration. If the pilot taxpayer has already enjoyed business tax preferential treatment in accordance with relevant policies and regulations before being included in the "business tax to VAT" pilot program, it will enjoy relevant value-added tax preferential treatment in accordance with these regulations during the remaining tax preferential policy period.

The tax officer told Ms. Wang: After the "business tax to value-added tax" reform, not only family members of the military, but also national policies for special groups, such as registered unemployed persons, retired soldiers, demobilized cadres, college graduates, etc. to start businesses and obtain employment. The preferential policies have been extended. As long as taxpayers meet the policies, they can apply for registration at the IRS and continue to enjoy the preferential policies. In Ms. Wang's situation, after the restaurant changes to paying value-added tax, it can still enjoy the tax exemption policy until the expiration of three years.

Standardizing housekeeping services: Employee-based companies can be exempted from tax

With the professionalization and multi-level development of the housekeeping industry, the housekeeping service industry is gradually moving towards industrialization and standardization. At the same time, the state has also given strong support to the employee-based housekeeping industry and introduced relevant preferential policies that exempt businesses from business tax.

So after the "business tax to value-added tax", will the original business tax preferential policies continue? Recently, Mr. Zhou, the head of a staff-based housekeeping company, came to the tax bureau for consultation.

Explanation from tax officials: According to the provisions of the transitional policy, the income derived by domestic service enterprises from providing domestic services by employee-based domestic servants is exempt from value-added tax. At present, the preferential tax policies for the employee-based domestic service industry are still retained, and those who meet relevant conditions can be exempted from VAT.

The tax officials reminded Mr. Zhou that the employee-based domestic attendants mentioned in the regulations must meet the following three conditions at the same time: 1. Sign a labor contract or service agreement for half a year or more with a domestic service enterprise in accordance with the law, And actually work in the enterprise. 2. Domestic service enterprises have paid full monthly social insurance such as basic pension insurance, basic medical insurance, work-related injury insurance, and unemployment insurance as stipulated by the people's government where the enterprise is located in accordance with national policies. 3. Domestic service enterprises shall actually pay wages through financial institutions that are no less than the minimum wage approved by the provincial people's government applicable to the location of the enterprise. These conditions require domestic service companies to carry out standardized operations.

At the same time, the tax officer also reminded Mr. Zhou that if the taxpayer has paid the business tax that should be exempted, it can be deducted from the taxpayer's future business tax payable. The domestic service industry implements the "business tax to value-added tax" If the deduction cannot be fully completed before the date of tax refund, you can apply for a tax refund.

Supporting education and training: continuing to be tax-free if compliance with regulations

Recently, accountant Xu from a senior high school called the tax authorities to inquire whether various schools can continue to enjoy tax benefits after the "business tax to value-added tax" policy.

The tax officer told Accountant Xu that according to the provisions of the "Notice of the Ministry of Finance and the State Administration of Taxation on Comprehensively Launching the Pilot Program of Replacing Business Tax with Value-Added Tax" (Caishui [2016] No. 36), schools engaged in academic education provide Educational services are exempt from VAT. The income from the provision of educational services that is exempt from value-added tax refers to the income from providing academic education services to current students included in the prescribed enrollment plan, specifically including: tuition fees, accommodation fees, and textbook fees that have been reviewed and approved by relevant departments and charged according to prescribed standards. , homework fees, examination registration fees, and food expenses income from the provision of catering services in the school cafeteria. Income other than this, including sponsorship fees, school selection fees, etc. collected by schools in various names, does not fall within the scope of VAT exemption. In addition, general taxpayers who provide non-academic education services can choose to apply the simplified tax calculation method to calculate the tax payable at a 3% tax rate.

In addition, during the pilot period of "replacing business tax with value-added tax", all the proceeds obtained from the advanced courses and training courses held by the government-run colleges, secondary schools and elementary schools (excluding subordinate units) engaged in academic education belong to the school. All income is also exempt from VAT. “All owned by the school” means that all the income from holding advanced courses and training courses goes into the unified account of the school, and is fully included in the budget and turned over to the special financial account for management. At the same time, the school will uniformly manage and issue relevant bills. If the income from holding further courses or training courses goes into the school's subordinate departments to open their own accounts, the value-added tax will not be exempted.

Translation of “small and micro” preferential policies: Special matters need attention

In recent years, the state has gradually increased its support for “small and micro” enterprises. After the “business tax to value-added tax” reform, the "Small and micro" enterprises have basically continued the original preferential business tax policies, but there are still different precautions that need to be paid attention to by taxpayers.

First, taxpayers who originally enjoyed the preferential policies for "small and micro" enterprises in business tax, if they are recognized as small-scale taxpayers, can continue to enjoy the monthly preferential policies from May 1, 2016 to December 31, 2017. Preferential policies for sales not exceeding 30,000 yuan (quarterly tax of 90,000 yuan); if recognized as a general taxpayer, the above preferential policies cannot be enjoyed.

Second, those who simultaneously sell goods, process, repair and repair services, sell services, and intangible assets can enjoy the preferential policies for "small and micro" enterprises according to the current policy. According to the provisions of the "Announcement of the State Administration of Taxation on the Comprehensive Promotion of the Pilot Program of Replacing Business Tax with Value-Added Tax on Tax Collection Management Matters" (State Administration of Taxation Announcement No. 23 of 2016), small-scale VAT taxpayers should separately account for the sales of goods and provide Sales of processing, repair and maintenance services and sales of sales services and intangible assets. The monthly sales of small-scale VAT taxpayers selling goods and providing processing, repair and repair services shall not exceed 30,000 yuan (tax payable on a quarterly basis is 90,000 yuan), and the monthly sales of services and intangible assets shall not exceed 30,000 yuan (on a quarterly basis). From May 1, 2016 to December 31, 2017, small and micro enterprises can enjoy the preferential policy of temporary exemption from VAT.

Individual transfer of housing: exempt from value-added tax for 2 years

Housing issues have always been a top concern for the people. With the implementation of the "business tax to value-added tax" policy, the "business tax to value-added tax" policy for second-hand housing transactions of natural persons has also become a hot tax-related issue that concerns the common people.

According to the tax officials, according to the transitional policy provisions, if an individual purchases a house less than 2 years ago and sells it, the full value-added tax shall be paid at a levy rate of 5%; if an individual purchases a house for more than 2 years (including 2 years) ) housing sold to external parties is exempt from value-added tax. The above policies apply to areas outside Beijing, Shanghai, Guangzhou and Shenzhen. At the same time, according to the provisions of the "Announcement of the State Administration of Taxation on the Promulgation of the Interim Measures for the Collection and Administration of Value-Added Tax on Transfers of Real Estate by Taxpayers" (State Administration of Taxation Announcement No. 14 of 2016), the entire price and extra-price expenses obtained from the transfer of real estate shall be deemed as The basis for calculating prepaid tax is: prepaid tax = total price and extra-price expenses ÷ (1+5%) × 5%. Since the tax-included part is excluded from the price, it is higher than the original business tax. The tax burden has been reduced according to the calculation method.

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