August 1st, camp changed to increase pilot in the transportation industry and part of the modern service industry officially started. There are a total of 930 households in the taxpayer "replacing business tax with value-added tax(VAT) pilot area of Xining, the specific scope of the pilot for" 1+7 "," 1 "or" 7 "transportation industry, including research and development and technical services, information technology services, cultural and creative services, logistics support services, tangible personal property leasing service, verification advisory services Radio, film and television service. So, camp changed to increase the transport industry in Xining and part of the modern service industry what kind of impact? Reporters visited the Xining Municipal Bureau of Taxation and the relevant departments of the relevant departments of the enterprise, for the reader and the taxpayer focus camp changed to increase, to solve the problem.
camp changed to increase, that is, business tax levy VAT, in fact, is to pay the business tax to pay the value-added tax before the project to eliminate the drawbacks of repeated tax. Camp changed to increase after the pilot, the transportation tax rate of 11%; to provide part of the physical property rental services outside the modern service tax rate of 6%. Only from the tax rate looks higher than the original, but for the annual sales of more than 5 million of the general taxpayer, through the input tax deduction, the actual tax burden can be reduced. Small and micro enterprises as the main small-scale taxpayers tax reduction is greater, the actual tax cut of about 40%. For the majority of taxpayers into the pilot, the camp changed to bring them the most direct feeling and benefits, that is, tax cuts." Wang Kai, director of Xining IRS said.
according to statistics, Xining area 930 households "replacing business tax with value-added tax(VAT) pilot taxpayers, there are nearly 119 households in the transportation enterprise, which relates to the general taxpayer 88, their tax changes may be replacing business tax with value-added tax(VAT) after sorrow. Camp changed to increase the pilot industry in the transportation and logistics services, enterprises, respectively, before the reform of 3% and 5% of the business tax rate. After the reform, both the small-scale taxpayers, according to 3% of the rate of VAT levied. However, the general taxpayer in the logistics assistance enterprises, according to the 6% tax rate, but can be credited to the input tax, the tax burden has a fall. Transportation industry turnover of 5 million yuan to reach the standard of the general taxpayer, the tax rate will be taxed at a rate of 11%, while the previous input tax deduction is insufficient, the tax burden changes, enterprises feel very tangled".
Yang Longbin, general manager of lilac logistics company in Qinghai, said: "my company in 2012 transportation business revenue of 6 million yuan, to pay business tax of nearly $about 200000. Camp changed to increase, the company needs to pay about 300000 yuan of value-added tax, the tax increase is greater, the impact of development." In order to dispel the concerns of enterprises, the Xining Municipal Bureau of Taxation to organize a number of transport companies to study, in order to reduce corporate tax incentives.
in this regard, Li Haining, deputy director of the Xining Municipal Tax Bureau explained that the biggest feature of VAT is the input tax deductible. To achieve the standard of the general taxpayer freight enterprises, in the short term, camp changed to increase the corporate tax burden will be increased temporarily. But in the long run, because of its special VAT invoices can be issued, the customer can pay vat;