The person in charge of the Ministry of Finance said that after the construction industry, real estate industry, financial industry and life service industry were included in the pilot scope of camp reform, all current business tax taxpayers were changed to VAT. Among them, the tax rate of 1 1% is applicable to the construction industry and real estate industry, and the tax rate of 6% is applicable to the financial industry and life service industry. These new pilot industries involve nearly10 million taxpayers, which is nearly 1.7 times of the total number of taxpayers in the pilot reform of the camp. The annual business tax is about 1.9 trillion yuan, accounting for about 80% of the original total business tax revenue.
However, because the original business tax rate of the real estate industry was 5%, and the tax rate after value-added tax was changed to 1 1%, the outside world was worried that the tax burden of enterprises and individuals might increase.
According to He Kunming, the managing partner of KPMG in China, China is actively promoting the transformation from a manufacturing economy to a service economy, and the VAT reform is an important part of China's economic transformation. Under the original business tax system, business tax is levied in full on turnover, which has caused problems such as repeated taxation and inefficient tax system. In contrast, value-added tax is levied on the "value-added part" of goods, services and services rather than the turnover, and ultimately only affects the final consumers. Compared with the business tax system, the value-added tax system is more conducive to promoting the development of service industry.
The person in charge of the Ministry of Finance said that the scope of the pilot reform of the camp will be expanded to the construction industry, real estate industry, financial industry and life service industry, and the value-added tax contained in all enterprises' new real estate will be included in the deduction scope, and all kinds of enterprises will purchase or rent in the above-mentioned projects. The value-added tax paid can be deducted. In particular, the real estate will be included in the scope of deduction, and the tax reduction scale will be large and the benefits will be wide. Enterprises that add real estate through outsourcing, leasing, self-construction and other means will benefit from this, and the overall tax burden of taxpayers in the early stage will be reduced. At the same time, the scope of deductible items of the original VAT taxpayer is further expanded compared with the previous pilot, and the overall tax burden will also decrease accordingly.
However, according to Chen Sheng, Executive Dean of China Real Estate Data Research Institute, for some large real estate enterprises, due to their good management ability in all aspects of financial expenditure, the input tax obtained by some procurement businesses can be deducted from the output tax paid by some sales businesses, and the tax burden for these enterprises should not increase, but should decrease in the long run. However, for some small and medium-sized enterprises, if the operation is not standardized, it will be difficult to enjoy the benefits brought by the reform of the camp.
"After the reform of the camp, China will adopt a unified value-added tax system, which will reduce the tax evasion caused by concealed transactions and objectively improve the government's tax collection and management capabilities. Before the full implementation of the business tax reform, business tax payers have no incentive to ask for invoices for the goods or services they buy, and VAT taxpayers have no actual incentive to ask for invoices when they accept the services provided by business tax payers. However, after the full implementation of the camp reform, the entire value chain will be opened up, because every VAT taxpayer will actively ask for a special VAT invoice for input tax deduction. " Shen Yinghua, an indirect tax partner of KPMG, said.
Because the "camp reform" also involves the sale of second-hand houses, that is to say, the business tax that individuals had to pay before buying and selling second-hand houses has also been changed to value-added tax.
Nie Meisheng, the founding president of the Real Estate Chamber of Commerce of the All-China Federation of Industry and Commerce, said that since the general direction of destocking has not changed at present, the tax burden should be almost the same as before after the "VAT reform", and relevant departments have also made some measurements to better promote the transaction of stock houses.
"The current housing demand is still very large, and the purchase demand includes first-hand houses and second-hand houses. If the' camp reform' increases the tax burden of enterprises, it will inevitably lead to the price increase of real estate enterprises; If the tax burden on personal real estate transactions increases, then the landlord will inevitably raise the house price and pass it on to the buyers. This is a process of downward transmission, and ultimately the consumer will pay the bill. Therefore, in the context of destocking, the general direction of the tax burden should only increase. Of course, it is necessary to further implement the detailed rules. If the effect is not good, some additional policies will not be ruled out. "
The following is the full text of the question and answer
1. What new measures and reform contents are there to comprehensively push forward the pilot reform of camp reform?
A: The pilot program of the reform of the camp has been pushed forward in an all-round way, and the basic content is to implement "double expansion". The first is to expand the scope of pilot industries. Four industries, namely construction, real estate, finance and life service, were included in the pilot scope of camp reform. Since then, all current business tax payers have changed to VAT. Among them, the tax rate of 1 1% is applicable to the construction industry and real estate industry, and the tax rate of 6% is applicable to the financial industry and life service industry. These new pilot industries involve nearly10 million taxpayers, which is nearly 1.7 times of the total number of taxpayers in the pilot reform of the camp. The annual business tax is about 1.9 trillion yuan, accounting for about 80% of the original total business tax revenue. The second is to include real estate in the scope of deduction. After the last round of VAT transformation reform included the purchase of machinery and equipment by enterprises in the scope of deduction, this reform also included real estate in the scope of deduction. No matter the original VAT taxpayers such as manufacturing and commerce, or the taxpayers of the pilot reform of the camp, the value-added tax contained in the newly added real estate can be deducted. According to the the State Council executive meeting, the Ministry of Finance, together with State Taxation Administration of The People's Republic of China, is working hard to draft a policy document and supporting operational measures for comprehensively pushing forward the pilot reform of the camp, which will be released in the near future.
Second, what is the significance of comprehensively pushing forward the pilot reform of the camp?
A: As the highlight of deepening the reform of the fiscal and taxation system and an important measure of structural reform on the supply side, the pilot reform in the early stage has achieved positive results, and the pilot reform of the camp reform has been comprehensively promoted, with wider coverage and greater significance.
First, the full coverage of goods and services by value-added tax has been achieved, double taxation has been basically eliminated, the VAT deduction chain has been opened, social division of labor and cooperation have been promoted, and the development of service industry and the transformation and upgrading of manufacturing industry have been strongly supported. Second, the real estate is included in the deduction scope, and the standardized consumption-type value-added tax system is relatively completely realized, which is conducive to expanding enterprise investment and enhancing enterprise operation vitality. The third is to further reduce the corporate tax burden, which is an important measure to play a "cost reduction" combination boxing in the field of finance and taxation. The "reduction" of short-term fiscal revenue is exchanged for the "increase" of sustainable development potential, laying a solid foundation for the economy to maintain medium and high-speed growth and move towards the middle and high-end level. Fourth, it has created a fairer and more neutral tax environment, effectively released the role and vitality of the market in economic activities, and will play an important role in promoting industrial transformation, structural optimization, consumption upgrading, innovation and entrepreneurship, and deepening supply-side structural reform.
3. The pilot reform of the camp has been implemented for more than 4 years. Please tell us about the pilot operation.
A: In order to further deepen the tax system reform and solve the problem of double taxation caused by the coexistence of value-added tax and business tax, the State Council decided to carry out the pilot reform of business tax reform in October1year1month, and gradually changed the business tax to value-added tax. From 20 12 1 month 1 day, the pilot project of increasing the value of the transportation industry and some modern service industries was first implemented in Shanghai. From September 20 12 to September 20 1 2 12/February 1 2, the pilot of the reform of the transportation industry and some modern service industries was expanded from Shanghai to Beijing, Jiangsu, Anhui, Fujian (including Xiamen) and Guangdong (in four batches) From August 20 13 1 3, the pilot project of the reform of the transportation industry and some modern service industries was promoted nationwide, and radio, film and television services were included in the pilot scope; 1 month 1 day, the railway transportation industry and the postal industry will implement the pilot reform of the camp nationwide; From June 1 day, the telecommunications industry implemented the pilot reform of the camp. So far, the pilot reform of the camp has covered "3+7" industries, namely, transportation, postal services and telecommunications, and seven modern service industries, including research and development technology, information technology, cultural creativity, logistics assistance, tangible movable property leasing, forensic consulting and radio, film and television.
Under the unified deployment of the State Council, the reform pilot work has been carried out smoothly and orderly, the accounting, tax declaration and tax payment of the pilot taxpayers have been carried out normally and orderly, the tax service, tax collection and management, risk prevention and control of the tax authorities have been put in place, both the tax collectors and the taxpayers have basically adapted to the requirements of the new tax system, and the pilot industry has transitioned from the tax system conversion stage to the normal operation stage in the early stage of the reform of the camp. In view of the temporary increase of tax burden of some enterprises in the pilot process, the Ministry of Finance and the State Administration of Taxation have properly solved it by strengthening policy interpretation and introducing transitional policies. Generally speaking, the pilot work in the early stage is progressing smoothly and well-reflected, basically achieving the expected goals of standardizing the tax system, reducing the tax burden, promoting development and driving reform. According to statistics, by the end of the year, there were 5.92 million taxpayers in the pilot reform of the camp, including general taxpayers1130,000 and small-scale taxpayers 4.79 million; The accumulated tax reduction was 64 12 billion yuan, of which, the pilot taxpayer reduced the tax by 3/kloc-0.3 billion yuan due to the tax system conversion, and the original VAT taxpayer reduced the tax by 327.9 billion yuan due to the increase of deduction.
The pilot reform of the camp has alleviated the problem of disunity and double taxation of goods and services, penetrated the deduction chain within the service industry and between the secondary and tertiary industries, reduced the tax burden of enterprises, stimulated the vitality of enterprises, promoted social division of labor and cooperation, effectively supported the development of service industry and the transformation and upgrading of manufacturing industry, and enhanced the export competitiveness of goods trade and service trade. It is an important measure to promote the transformation and upgrading of economic structure.
4. In the government work report, Premier Li Keqiang pointed out that in order to fully implement the reform of the camp, it is necessary to ensure that the tax burden of all industries will only decrease rather than increase. What measures will be taken to implement the requirements put forward by the Prime Minister?
A: The pilot reform of the camp has basically eliminated the problem of non-uniform and repeated taxation of goods and services, effectively reducing the corporate tax burden. Judging from the pilot situation in the early stage, by the end of the year, the total tax reduction achieved by the reform of the camp was 641200 million yuan, and both the pilot taxpayers and the original VAT taxpayers achieved large-scale tax reduction, which fully proved that the institutional framework of the reform of the camp reflected the overall tax reduction requirements.
On March 5th, Premier Li Keqiang put forward in the Report on Government Work that from May 1 day, the reform of the camp will be implemented in an all-round way, and promised to ensure that the tax burden of all industries will only be reduced rather than increased. The full implementation of camp reform is an important focus of China's proactive fiscal policy. At present, the real economy is more difficult. In order to further reduce the burden on enterprises, when designing a comprehensive pilot program for the reform of the camp, we should make proper arrangements according to the principle of giving consideration to reform and steady growth and promoting them. First, the construction industry, real estate industry, financial industry and life service industry will all be included in the pilot scope at one time; The second is to include all the value-added tax included in the new real estate into the deduction range. At the same time, it is clear that the original preferential business tax policies for newly added pilot industries will be continued in principle, and transitional measures will be taken for old contracts, old projects and specific industries to ensure that after the pilot reform of the camp is fully implemented, all industries will be fully tax-reduced and the tax burden of most enterprises will be reduced to varying degrees.
V. What impact will it have on the previous pilot industries and the tax burden of the original VAT taxpayers after the pilot reform of the camp is fully implemented?
A: After expanding the pilot scope of camp reform to the construction industry, real estate industry, financial industry and life service industry, and including the value-added tax contained in all enterprises' newly-added real estate into the deduction scope, the value-added tax paid by various enterprises for purchasing or renting the above-mentioned projects can be deducted. In particular, the real estate will be included in the scope of deduction, and the tax reduction scale will be large and the benefits will be wide. Enterprises that add real estate through outsourcing, leasing, self-construction and other means will benefit from this, and the overall tax burden of taxpayers in the early stage will be reduced. At the same time, the scope of deductible items of the original VAT taxpayer is further expanded compared with the previous pilot, and the overall tax burden will also decrease accordingly.
Six, after the pilot reform of the camp, what are the considerations of VAT legislation?
A: The full implementation of the pilot reform of the camp will realize the full coverage of value-added tax on goods and services; Real estate is included in the scope of deduction to realize the transformation to a relatively complete consumption-oriented value-added tax system. We will closely follow the pilot situation, sum up the pilot experience in time, and further improve the value-added tax system. At the same time, in accordance with the requirements of the central authorities and the deployment of the National People's Congress, we will promptly start the legislative process of value-added tax and raise the provisional regulations on value-added tax into law as soon as possible.
7. At present, it is less than 2 months before May 1 day. What are the plans of the finance and taxation departments for the next step? How to help enterprises prepare for the pilot project as soon as possible?
A: At present, it has been less than two months since the pilot reform of the camp was fully launched. Four industries, namely, construction, real estate, finance and life service, involve nearly10 million taxpayers, so the time for pilot preparation is tight and the task is heavy. In order to ensure the smooth progress of the pilot as scheduled, help taxpayers to prepare for the pilot as soon as possible and realize the tax system conversion smoothly, the finance and taxation departments have made arrangements, focusing on the following work:
First, pay close attention to the policy documents and supporting operational methods for preparing for the reform of the camp, and announce them as soon as possible.
Second, make full use of radio, television, newspapers, Internet and other media to do a good job in publicity including policy interpretation, operational practice, service measures and hot and difficult issues, respond to social concerns and taxpayers' demands in a timely manner, and create a good public opinion environment for the smooth progress of reform.
Third, the national tax and local tax departments should dock at an early date, establish a joint work system, and handle the taxpayer's file handover procedures in time. Effectively achieve seamless connection, smooth transition and timely completion, and do not add unnecessary burden to taxpayers during the handover process.
Fourth, the tax authorities should 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, can invoice and declare, and help the pilot taxpayers adapt to, comply with and benefit from the new tax system.
Fifth, the tax authorities should further optimize the tax service, scientifically arrange the tax service hall, fully consider the demands and workload of the pilot taxpayers, add service windows and open green channels to provide taxpayers with more convenient and efficient tax service.