中文 / ENGLISH 

     

Detail

The battle of focused camp to add "packaged"

Number of visits: Date:2016-06-22 17:43:02
  This week, and will be implemented on May 1, 2016, change of business tax paid VAT implementation rules "veil", marks the change has been implemented in more than four years sales increase in the battle of "packaged" reform. As the final four industry, construction, real estate, finance, life services say goodbye to the business tax, the involving nearly tens of millions of households over RMB 500 billion yuan of new taxpayer, the tax cuts for the whole year major reforms will impact on the corporate and personal taxes? The xinhua news agency reporter interview to solve the answer.
 
 
Personal selling more tax
 
Implementation of the scheme, the people most concerned personal selling more tax? At present, the second-hand housing transfer to pay the sales tax of 5%.
According to the new rules, the VAT instead of business tax, personal housing purchase for less than two years of foreign sales, according to 5% of the full pay VAT; People will buy more than 2 years (include) 2 years foreign sales of houses, shall be exempt from value-added tax. And even if the same rate, due to the VAT calculation method is different, plan tax basis should be converted to no tax, the actual tax burden will be lower.
Cause I love my family group vice President Hu Jinghui analysis, the second-hand housing transactions to increase policy basic camp can be regarded as a translation of the existing tax policy, tax rate, scope and fixed number of year with little change before. Overall

 
Building enterprise tax burden is rising
 
After the reform, construction general taxpayers will be from a previous pay the business tax of 3% to 3% of the value-added tax; Small-scale taxpayers using 3% VAT. Internal revenue service in anhui province in goods and services tax investigator jiangshan believes that as steel, cement and other building costs get input deduction, reform helps to eliminate double taxation, but the current construction of invoice management be regulated.
As a transitional measure, solution in some special cases are also made clear average taxpayer can choose the simple tax rate of 3%.

 
 
Prices will change
 
Implementation plan, the real estate industry from a 5% sales tax, to apply the VAT rate of 11%. People care about, will reduce the price to buy?
Experts pointed out that the cost of enterprise, there are three main areas: construction and installation and supporting facilities costs, land costs and financial costs. Costs directly affect the housing prices. Construction and finance to increase the pilot into the camp, along with the real estate industry will help decrease the cost of building and financing.
"Land problems directly affect the housing prices." Strategic research institute of finance and economics at the Chinese academy of social sciences, said zhang, a researcher land cost can be offset in the sales, help to reduce enterprise tax burden. But since the policy was just released, the final impact on housing prices late geometry depends on execution and buckle space defined, etc ?

 
 

Banking services changes in geometry

 

As the most upstream industry chain, financial services mainly is the management of financial insurance business activities, such as loan service, direct charge transfer of financial services, insurance, financial services and products, etc. After the reform from the business tax rate of the original 5% to 6% of the value-added tax.
The expert thinks, the reform will not have a significant impact on finance tax burden. "From the business tax to the VAT rate increased by one percent, after considering the deductible factors, especially real estate deduction, finance tax burden should be able to achieve only does not increase." Zhang said.

 
 
How much benefit from daily life
 
Conservation and education services provided by nurseries, kindergartens, pension institutions provide pension services, matchmaking services, funeral services, personal selling, self-built housing, provided by students participating in work-study programs for self-use service... Scheme has been clear about the dozens of items shall be exempted from VAT, safeguard the people essential public services.
And services for life from the original 5% sales tax to 6% VAT, academic committee of Chinese society for the study of international tax Wang Weiqing believes that with the input offset, industry tax is still likely to decline. In the restaurant industry, for example, to buy kitchen equipment, tables and chairs according to 17% tax deduction; The restaurant is decorated according to 11% tax deduction. But the bulk of the cost of raw materials, such as in the market to buy meat and vegetables are rarely open to the invoice, don't talk about ? deduction

 

TypeInfo: Region news

Keywords for the information: