Annual of reform of value added tax decreases duty to predict to exceed -727379968 yuan (· of eye of finance and economics increases decrease duty to obtain feeling ① )
Hair of Xinhua News Agency
Since this year, the country is carried out energetically decrease duty to fall cost, from January 1 tax is special and additional deduct policy to be carried out formally, to small on January 9 small company Pu Hui sex decreases tax measure to roll out, deepen reform of value added tax to April 1 again, a series of act that reduce tax hit the difficult point of current market main body continuously, reduce industry burden effectively, increase dweller income, perfect taxation system, become deepen the reform of sex of supply side structure, significant move that prompts development of economic high quality. Circumstance of be born of the policy that reduce tax how? What bonus to bring to enterprise and consumer? What does market main body still have to expect? Rise today, this edition is rolled out " increase decrease duty to obtain feeling " series report, attention decreases tax policy to carry out circumstance and brought result this year, discuss how better enhance whole society decrease duty to obtain feeling.
-- complier
On April 1, deepen reform of value added tax to be carried out formally.
Value added tax is our country the biggest categories of taxes, deepen reform of value added tax, contemporary appreciation tax system spends work up is a when our country shows phase tax system to reform main task. This round deepen reform of value added tax to basically include to reduce level of tax rate of value added tax, wait for manufacturing industry active the tax rate of 16% falls 13% , wait for traffic carrying trade active the tax rate of 10% falls 9% , carry tax rate of 6% first gear changeless. In the meantime, enlarge income tax to touch buckle limits, end of try out period stays support drawback system, to line of business of production, unripe active service input tax is added plan touch decrease, ensure duty loses all industries to be decreased only do not add, predicting annual decreases duty to fall negative dimensions will exceed 1 trillion yuan.
Manufacturing industry most be benefited
Applicable tax rate reduces 3 percent, at the same time further spread buckles limits in the main, end of try out period stays support drawback system
On April 1 morning at 9 o'clock, milkings of Inc. of industry of milk of friend of Chongqing city weather in office of department of one factory finance affairs, accountant king benefit sells a branch smoothly on computer to open the bill that gives 13% new tax rate for its, and the tax rate of this items before this is 16% . "Same sales revenue, before the appreciation the amount of tax to be paid of the ticket is compared, this piece of hair reduced 1153.49 yuan. " Wang Li says.
Regard entire industry catenary as the enterprise, industry of day friend milk is managed except dairy produce treatment outside, set animal husbandry, sale, content to shed company and center of technical research and development to wait at the same time. "This value added tax is reformed, of two archives tax rate reduce us to be enjoyed, to the enterprise reduce negative effect very apparent. " Yang Yougang of company financial assistant manager expresses, undertake calculating with the management data 2018, enterprise annual will reduce more than 1 million yuan value added tax.
Company of estate of as friendly as the day milk is same, began on April 1, our country numerous industry begins those who bring to experience tax rate of value added tax to reduce reduce negative effect, among them manufacturing industry enterprise feels particularly apparent.
Qian Yangjun of manager of Wu of rounder than Yadiji duty tells a reporter, than Yadiji the group predicts 550 million yuan to will reduce tax-exempt fund this year, among them value added tax is effective pay imposition (do not include to stay touch) predicting derate 200 million yuan.
"This tax rate is reduced, manufacturing industry is to be benefited mainly object, make in China to China ' wisdom ' the crucial period that makes transition offerred the directest and effective help. " reform to this value added tax, feeling of fierce of home of bell of chairman of committee of manufacturing industry of chamber of commerce of Shenzhen city Sha Jingxin bridge is exceeded anticipate, "This year the whole nation before two meetings, when branch of Shenzhen duty Wu will visit, I put forward those who hope to lower tax rate of value added tax further to expect on behalf of manufacturing industry person of the same trade, did not think of tax rate reduced 3 percent, this will upgrade for manufacturing industry expanded reproduction and transition provide more capital support. This will upgrade for manufacturing industry expanded reproduction and transition provide more capital support..
In recent years, in reform of value added tax, manufacturing industry is the dimensions that reduce tax all the time the biggest, be benefited most apparent industry. Change in early days battalion in adding pilot process, as bring into pilot industry limits escalate, manufacturing industry enterprise can be touched buckle income tax to increase ceaselessly, enjoyed the reform extra dividend that reduces tax completely. On May 1, 2018, value added tax is reformed wait for manufacturing industry the industry applicable tax rate by 17% fall to 16% , carry traffic, the industry such as the building is applicable tax rate by 11% fall to 10% . According to statistic of duty Wu branch, this measure 2018 5, will reduce tax in December 270 billion yuan, manufacturing industry decreases duty to make an appointment with 94.5 billion yuan, occupy 35% .
Deepen reform of value added tax this, also be the key that reduce tax with manufacturing industry. In tax rate respect, applicable tax rate reduces manufacturing industry 3 percent, it is to drop one of trades with the largest range. In the meantime, reform further spread to buckle limits in the main, domestic passenger transportation the service is brought into touch buckle, praedial touch by years minute buckle instead one-time sum is touched buckle, the overall scale of defray is larger related manufacturing industry enterprise, be benefited particularly apparent. Not only such, this reform still will try end of date of departure to stay support drawback system, touch the amount of tax to be paid to give by the condition to reducing the increment of the taxpayer after tax rate level to stay namely return, increase company cash effectively to flow thereby, according to statistical data, period end takes manufacturing industry touch the amount of tax to be paid to occupy than highest, the biggest person be benefited that is this policy.
"Current, difficulty of our country hypostatic economy is more, through lasting, relatively reduce burden of manufacturing industry industry substantially, can improve an enterprise to anticipate with service advantage. " Cheng Lihua of undersecretary of Ministry of finance expresses, after reducing tax, the enterprise will have more capital to be used at updating equipment, technology innovates and upgrading to transform, be helpful for enhancing the vigor of the enterprise and competition ability, the high end in driving manufacturing industry to march toward, accelerate changeover of continue of new old kinetic energy, high quality of economy of stimulative our country develops. In addition, manufacturing industry is the fundamental industry of national economy, the bonus reducing tax that manufacturing industry enjoys, still will pass price mechanism from industrial chain layer upon layer deliver, let more industries be benefited.
A series of measure that reduce tax, aroused the vitality of manufacturing industry enterprise effectively, a few enterprises already get ready for fight, prepare to work energetically this year.
-- increase investment of research and development, development international market.
Workshop of 3 companies finished product is spun in home of group of day of inspire confidence in sb of Shandong Wei lane, workers just produced a batch adeptly the towel that come out to make label. Responsible workshop produces the Guo Haidong of the plan to express, this batch of towel had been this year the product of the 4th batch of order of market of Japan of this company exit, "This product used a kind of new technology, we say for anhydrous chromatically, compare technology of traditional printing and dyeing, can save the water consumption of about 70% , special safety, environmental protection. Special safety, environmental protection..
Group of day of inspire confidence in sb has maintained domestic home 20 years to spin an industry to export the specified number continuously the first. Group duty Wu is in charge of Zhu Chuanchang to tell a reporter, at present the company develops new product every year more than 1000, the gas end innovation comes from at in recent years country a series of decrease duty to fall cost policy.
"The enterprise predicts to reduce value added tax to reach this year avoid touch the amount of tax to be paid 38 million yuan, reduce city building duty to reach add 4.8 million yuan, let us devoted technology innovates and more sufficient financing produces craft innovation. " Zhu Chuanchang says.
-- newer technology equipment, accelerate transition to upgrade.
Shandong thunder handkerchief gets car technology Inc. to produce a workshop in, those who come from Germany is full automatic product line going up group outfit, with at present with be being mixed artificially semi-automatic the producer type posture that changes equipment to give priority to is compared, this full automatic product line efficiency can promote 4, 6 times.
"After tax rate of value added tax is reduced, predict to be able to reduce business value added tax and relevant surtax to expend nearly 5 million yuan, we established new development program, an entire new product line is introduced again before the end of the year, quicken those who push a company to span upgrade. " company controller Wang Jinke says.
-- lower product price, promote the market competition ability.
Zhejiang rainbow amounts to the enterprise that limited company of products of special type rubber is relief valve of domestic production cell. In recent years, company advocate 70% what the sale of batteries relief valve of battalion already took countrywide market.
"Tax rate of value added tax fell, the retail price of the product had reduce a space. " Li of chief king jade expresses company finance affairs, the HD that produces with the company, 303 products are exemple, price general 1.47 yuan from before / reduce 1.44 yuan / , because the order demand of company production has 5.4 million, individual norms product is overall the price will fall 162 thousand yuan. "Of product value reduce, the will further business that help strength widens market, promote an enterprise finally to do do greatly strong. Promote an enterprise finally to do do greatly strong..
"Lower tax rate of value added tax, reduced business tax to expend a burden, raised business profit after tax, it is pressure, better to be an enterprise to answer economic be issued to lower levels live it is better that development was offerred prop up, aid thrust to be reformed into sex of supply side structure. " public policy and Hu Yi of processing academy dean establish university of Shanghai finance and economics say.
Consumer gets material benefit
Price of derv of car, mobile phone, steam goes now to move
Before tax rate of value added tax is reduced formally, numerous consumable already lifted to depreciate wet.
On March 18, numerous peaceful T300 is small strong edition appears on the market formally, this is numerous peaceful the SUV of a high-quality goods that Motor Corporation makes for young group only, the government of two kinds of models coachs valence is only 4.59 mix fifty-five thousand nine hundred yuan. In the meantime, numerous peaceful car still buys car client in the light of before 10 thousand, additional offer every car 5000 yuan cash rebate, cause consumer heat to hold in both hands for a short while, mere between a few climate, this car sale already evened more 5000.
"We can invite benefit customer so, basically be profit from country decreases tax policy. " numerous peaceful Jin Zheyong of Motor Corporation controller says, "Basis 2018 purchase goods circumstance to calculate, tax rate drops 3 percent, reduced purchase total, predict to decrease take up company capital 200 million multivariate, reduce financing cost greatly, income of service of passenger transportation of together with home can be touched buckle, predict the enterprise decreased duty to be 32 million yuan about 2019. Predict the enterprise decreased duty to be 32 million yuan about 2019..
It is numerous peaceful car not only, this is reduced by value added tax cause depreciate tide is lifted between each cart look forward to. Late on March 15, meisaidesi, run quickly announce, buy whole vehicle to fasten a product to enjoy price privilege ahead of schedule since this day, among them model of AMG of plum Sai Desi is top fall amount to 64 thousand yuan. On March 16, BMW (China) BMW announces He Huachen jointly, the manufacturer proposal retail price that the car product that sells in China reduces since this day, the biggest fall amount to 60 thousand yuan. On March 19, one steam, masses Aodi announces, reduce whole department to coach in government of carry out model valence, the biggest fall amount to 55 thousand yuan. The luxurious car brand such as tiger of road of leopard of Lincoln, Woerwo, nimble also announces to reduce proposal retail price in succession.
"Carry out of our inn place runs quickly the government of the model coachs valence depreciates interval goes to 20 thousand yuan in 8000 yuan between, door inn still can be on this foundation according to the model different, offer 5000 yuan of right-and-left privilege separately. " chief chapter salangane says the finance affairs of limited company of service of astral car sale that rises in Shenzhen.
Depreciate tide is rapid and outspread to other sphere, the apple is online the shop undertook to Chinese area commodity the price is reduced, among them IPhone XS series depreciates 500 yuan, IPhone XR depreciates 300 yuan, malic computer and flat series have different rate likewise depreciate. On March 29, national hair changes appoint express, tax rate of finished product oily value added tax by 16% reduce to 13% . Accordingly, highest retail prices reduces domestic steam, derv every tons respectively 225 yuan mix 200 yuan, from March 31 24 when case carry out.
"Because value added tax has annulus annulus to touch,buckle, layer upon layer conductive characteristic, final extra dividend will get reflecting in consumptive link, develop those who decrease duty to upgrade to consumption to promote action thereby, in this process, enterprise and consumer are the person that decrease duty to be benefited. " Xu Gong of strong point plum expresses policy of tax of wealth of college of Beijing state treasurer and applied institute, the expropriation of value added tax range is very wide, cover to industrial finished products from raw material among them, the production that reduces duty to will reduce whole society and content spread cost, reflect those who be consumer finally to depreciate bonus.
The Li Yingxin of plain area of Zi of city of Shandong Zi rich is in recently car of choose and buy, the 4S shop that his discovery has visited is in depreciate sales promotion, "Original plan buys car of an average family expenses, want to plan afresh now, same budget can buy more high-end SUV, such holiday run the suburb is more convenient. Such holiday run the suburb is more convenient..
Industry duty is lost decrease only do not add
Line of business of service of sex of the production that negative to duty likelihood rises, life rolls out input tax to add plan touch decrease the policy of 10%
Accompanying the be born of the act that reduce tax, what the enterprise cares most still is him effective tax is lost how much can decrease, the policy that reduce tax whether fulfil reach the designated position. " governmental working report " put forward, ensure duty loses all industries to be decreased only do not add. To achieve this one goal, wealth tax section adopts multinomial measure to assure to decrease duty to carry out the effect.
"Be in 16% , below the circumstance that tax rate of value added tax of 10% two archives reduces at the same time, applicable the production of 6% tax rate, unripe active serves taxpayer of course of study, because input tax decreases, duty loses a likelihood to appear rise. " Sun Rui mark introduces deputy director general of total bureau of national tax Wu, in the light of this part taxpayer duty loses the case that rises possibly, total bureau of the Ministry of finance and duty Wu studies through relapsing and calculate, decide applicable to its input tax is added finally plan touch decrease the policy of 10% .
Simple for, "Add plan touch decrease " permit specific taxpayer namely according to current can touch the 10% fictitious computation that deduct input tax to give to touch reduce the specified number, achieve the goal that reduces taxpayer duty to lose thereby. Add plan touch decrease policy to press year applicable, in those days inside need not adjust all can enjoy add plan touch decrease policy, and do not need any examination.
Zuo door guard is the seafood with Guangdong province famed far and near small town, all sorts of local restaurants are much all the more, add this plan touch decrease policy, let a lot of dining-room hotel have accident surprise. "Feel this value added tax decreases duty to have nothing to do with with us originally, did not think of to after listening to personnel of pay taxes Wu to introduce policy, calculate, restaurant still can decrease tax-exempt specified amount to make an appointment with 20 thousand yuan this year. " Luo Binghua of boss of restaurant of Zuo Men Dongcheng says gladly.
Because principle of value added tax is relatively complex, the policy that reduce tax also involves many aspects, enjoy the bonus that reduce tax to make an enterprise sufficient, duty Wu branch increased policy to carry out strength, let every taxpayer come true to reduce tax for nothing obviously hard.
On March 17, wang Shuhua of president of limited company of iron and steel of abundant China of Heibei Wu An city comes to the office early, the staff member of revenue should explain the policy that reduce tax today. "It wanting how to also get half talent to be able to be told originally is clear to wanting how to also get half talent to be able to be told originally, who knew a piece of clear card to understand completely " . Wang Shuhua has received duty Wu personnel to give come " decrease duty fall cost understands card " , calculate an enterprise very quickly clear " the Zhang that reduce tax " . "According to the computational method on card I calculated, company this year but little capture value added tax 39 million yuan, add raw material to purchase cost to drop and city building duty and surtax are reduced, the fund that purchases environmental protection equipment and research and development of science and technology has assured source. The fund that purchases environmental protection equipment and research and development of science and technology has assured source..
Jiang Enhui is the deputy alcalde that city of hill of Zhejiang province boat decides sea area doing to see an ease, at the beginning of this year he much a new capacity -- " duty Wu service is long " person of town government contact. As dry see an ease " duty Wu service is long " a of the group, come day after day the he is busy member that follow the contact of duty Wu, guild people visit survey into look forward to, solve problem of difficulty of duty of of all kinds experience, the help strives for taxation privilege policy.
On March 24, weekday, late at 11 o'clock. Be located in store of mill of sheep of Beijing Haidian area on the west in the office building of total bureau of national tax Wu of the road, a lot of the lamplight of the office still is shining. Below lamplight, duty Wu total bureau is carried out decrease duty to fall the staff member that takes a lot of work to head group office is in busy, they collect each district to fulfil decrease duty to fall cost job circumstance, answer a question, sum up experience, analytic data... deepen value added tax to reform successful, smooth be born to ensure, the concentration here handles official bussiness already close two months.
It is reported, from March 5 since, duty Wu total bureau comes on stage in all decrease duty to fall expend working paper 12, deepen value added tax to reform relevant file among them 7. "Duty Wu branch rolls out 20 services act technically, seek advice below the line on bag vinculum wait for 7 measure to ensure policy conduct propaganda to coach to be enclothed completely, 6 measure such as compact flow doing tax rise do tax convenient quality, the organization begins the 4 measure focusing such as taxpayer demand investigation to promote the execution of policy force. " Sun Yushan of director of department of service of pay taxes of duty Wu total bureau says.
■ outspread read
March toward system of modern value added tax
In recent years, our country insists to decrease duty and perfect tax system to pay equal attention to, adopt " cent pace goes " means, first local again the whole nation, branch line of business advances battalion to change stage by stage add pilot, advance system construction stage by stage according to the requirement of modern tax system, will 8 years pass " 10 strides " reform strides to system of modern value added tax ceaselessly:
The first pace on January 1, 2012, traffic carrying trade and part are aimed at in Shanghai two industries started contemporary service line of business battalion changes add pilot.
The 2nd step came on August 1, 2012 on December 1, two industries pilot expand to the 11 provinces city such as Beijing group by group.
The 3rd pace on August 1, 2013, two industries pilot push in the whole nation.
The 4th pace on January 1, 2014, carry railroad and postal job is brought into pilot.
The 5th pace on June 1, 2014, will telegraphic course of study is brought into pilot.
The 6th pace on May 1, 2016, push battalion to change in the round add pilot, industry of bldg. , real estate, banking and life service course of study is brought into pilot, implementation value added tax is enclothed completely to what goods serves, business tax exits historical arena.
The 7th pace on July 1, 2017, cancel the tax rate of 13% , 4 archives tax rate brief come 3 archives, 23 kinds of goods related conduct propaganda of the production of as vivid as house the people's livelihood, agriculture that presses 13% levy formerly, culture change by 11% levy, compose builds system of more fair, compact value added tax.
The 8th pace on November 19, 2017, modification value added tax is temporary byelaw, revocatory business tax is temporary byelaw, with code the form decides battalion changes add pilot gain.
The 9th pace on May 1, 2018, the applicable tax rate that waits for manufacturing industry the industry by 17% fall to 16% , carry traffic, the industry such as the building is applicable tax rate by 11% fall to 10% . Unite miniature taxpayer standard, touch the amount of tax to be paid to according with advanced manufacturing industry of the condition and company of contemporary service estate to return period end to stay.
The 10th pace carried out on April 1 this year deepen reform of value added tax, the applicable tax rate that waits for manufacturing industry the industry by 16% fall to 13% , carry traffic, the industry such as the building is applicable tax rate by 10% fall to 9% . Enlarge income tax to touch further buckle limits, perfect touch buckle chain; End of try out period stays support drawback system, decrease to touch the company capital that cause to occupy because of staying press an issue.
