Question 2: What industries does the camp reform include? Beijing I. Transportation industry
Transportation refers to the business activities of transporting goods or passengers to their destinations by means of transport, so that their spatial positions are shifted. Including land transportation services, water transportation services, air transportation services and pipeline transportation services.
(1) Land transportation service.
Land transportation service refers to the transportation business activities of transporting goods or passengers by land (above ground or underground), including road transportation, cable car transportation, cableway transportation and other land transportation, excluding railway transportation for the time being.
(2) Waterway transportation services.
Waterway transportation service refers to the transportation business activities of transporting goods or passengers through natural and artificial waterways or ocean waterways such as rivers, lakes and rivers.
Ocean chartering and time chartering belong to waterway transportation services.
Charter business refers to the business that ocean shipping enterprises complete the transportation tasks of a specific voyage for the lessee and collect the lease fee.
Time charter business refers to the business that ocean shipping enterprises lease ships equipped with operators to others for a certain period of time, and during the lease period, they are dominated by the lessee. No matter whether it is operated or not, the lessee will be charged the rental fee on a daily basis, and the fixed expenses incurred will be borne by the shipowner.
(3) Air transport services.
Air transport service refers to the transport business activities of transporting goods or passengers through air routes.
The wet lease business of air transport belongs to air transport service.
Wet leasing business refers to the business that air transport enterprises lease aircraft with crew to others within a certain period of time and are dominated by the lessee during the lease period. No matter whether it is operated or not, it is charged to the lessee according to certain standards, and the fixed expenses incurred are borne by the lessee.
(4) Pipeline transportation service.
Pipeline transportation service refers to the transportation business activities of transporting gas, liquid and solid substances through pipeline facilities.
Second, some modern service industries
Part of modern service industry refers to the business activities that provide technology and knowledge around manufacturing, cultural industry and modern logistics industry. Including research and development and technical services, information technology services, cultural and creative services, logistics support services, tangible movable property leasing services, judicial expertise consulting services, etc.
(1) R&D and technical services.
R&D and technical services, including R&D services, technology transfer services, technical consulting services, contract energy management services and engineering survey and exploration services.
1.R&D service refers to the business activities of researching, testing and developing new technologies, new products, new processes or new materials and their systems.
2. Technology transfer service refers to the business activities of transferring the ownership or use right of patented or non-patented technology.
3. Technical consulting service refers to providing business activities such as feasibility demonstration, technical prediction, special technical investigation, analysis and evaluation report and professional knowledge consultation for specific technical projects.
4. Contract energy management service refers to the business activities in which energy-saving service companies and energy-using units agree on energy-saving targets in the form of contracts, the energy-saving service companies provide necessary services, and the energy-using units pay the investment of the energy-saving service companies and their reasonable remuneration with energy-saving effects.
5. Engineering survey and exploration services refer to the business activities of field investigation of topography, geological structure and underground resources before mining and engineering construction.
(2) Information technology services.
Information technology service industry refers to the business activities of producing, collecting, processing, processing, storing, transmitting, retrieving and utilizing information and providing information services by using technologies such as computers and communication networks. Including software services, circuit design and testing services, information system services and business process management services.
1. Software services refer to the business activities of providing software development services, software consulting services, software maintenance services and software testing services.
2. Circuit design and testing services refer to the business activities of providing integrated circuit and electronic circuit product design, testing and related technical support services.
3. Information system service refers to the business behavior of providing information system integration, network management, desktop management and maintenance, information system application, basic information technology management platform integration, information technology infrastructure management, data center, hosting center and security services.
4. Business process management service refers to the business activities that rely on computer information technology to provide services such as human resource management, financial and economic management, financial payment service, internal data analysis, call center and e-commerce platform.
(3) Cultural and creative services.
Cultural and creative services, including design services, trademark copyright transfer services, intellectual property services, advertising services and conference and exhibition services.
1. Design services refer to business activities that convey plans, schemes and ideas through visual and written forms. Including industrial design, modeling design, fashion design, environmental design, graphic design ...
Question 3: With the approval of the State Council on 20 16, the pilot project of changing business tax into value-added tax (hereinafter referred to as "value-added tax reform") will be carried out nationwide from 20 1 May/June. All business tax payers in construction, real estate, finance and life service industries will be included in the pilot, and the business tax will be changed to value-added tax. Except for the four major industries, other industries will not implement the reform of the camp.
Question 4: what is the applicable tax rate for all industries in the camp reform? On the basis of the current VAT rates of 17% and 13%, two low tax rates of 1 1% and 6% are added, and the transportation industry applies the tax rate of 1 1%.
Question 5: Which industries will benefit from the 2065438+06 camp reform? Construction industry: The tax rate is increased from 3% to 1 1%, so there will be a certain tax burden impact. The impact of "camp reform" on specific companies in the construction industry depends on gross profit margin, input tax deduction ratio and period expense rate. It is predicted that the total tax burden of housing construction, steel structure, highway and bridge and professional engineering departments will decrease, while the total tax burden of architectural design, water conservancy and hydropower, railway construction, gardens, chemical industry and decoration departments will increase. Real estate industry: the tax rate is increased from 5% to 1 1%. For the real estate industry, Liang pointed out that the tax rate has increased from 5% to 1 1%, so the impact is not small, but the state has already introduced a very sufficient transitional policy for the construction industry and the real estate industry. The key to breaking the impact of "camp reform" on real estate companies is to see whether the land cost can be deducted. The cost of the real estate industry is mainly composed of land, Jian 'an and financial costs. Local * * * cannot issue VAT invoices, and the interest cost can only be obtained after the "reform of the financial services industry". If the land and interest costs cannot be deducted, it is equivalent to the business tax rising from the current 5.5% to 6.75%, and the real estate developers face the risk of tax increase. The higher the gross profit, the greater the tax burden of the project. Financial industry: the challenge of benefiting from the "reform of the camp" is not small. For the financial industry, the "reform of the camp" is conducive to reducing the tax burden, but the difficulty lies in the wide variety of products and services in the financial industry. It is very heavy to classify the characteristics of different products. Moreover, "the financial industry is very dependent on the system. How to adjust the system in such a short time and sort out huge and complex services and products is a huge challenge." "Reform of the camp" promotes the profit release of the financial industry and optimizes the expenditure structure. Comprehensive consideration of policy, valuation and business structure changes. Generally speaking, it is good for A shares! He Jinsheng: The detailed rules for the reform of the camp have been implemented. For a shares, the overall impact is limited. The specific impact should be subdivided into industry stocks. Xiang: The above policy means that the reform of second-hand housing transactions in the transitional period has turned to the current business tax policy for second-hand housing transactions. At present, the translation of this policy will not bring about an increase in tax burden. From the perspective of Shanghai, the city plans to adjust its real estate policy from three aspects. First, the mortgage interest rate discount is uniformly raised to a minimum of 10%; Second, implement the policy of "recognizing houses but not loans"; Third, in the second suite policy, strictly distinguish between ordinary and non-ordinary housing. The minimum down payment for ordinary second suites is 50%, and that for non-ordinary second suites is 70%. Of course, this has an inhibitory effect on the cooling of the real estate market and will continue to impact the relevant stocks in the real estate market. But the market has been expected, and it is only regional, and the impact on the whole market will not be too great. In terms of the broader market, from yesterday's closing, the Shanghai Composite Index showed a continuous negative line at 15 minutes, accompanied by heavy volume, especially the stocks with the highest decline, indicating that the panic atmosphere is heating up. The short-term will fall back to the daily line 10, and other moving averages are still diverging upwards, which is expected to build support, so there is not much room for filing back. Yangmei: With the approval of the State Council, starting from May, 20 16 1 day, a nationwide pilot project of changing business tax to value-added tax will be launched, and all business tax payers in construction, real estate, finance and life service industries will be included in the pilot scope, and business tax will be changed to value-added tax. The introduction of the policy is to ensure that the tax burden of all industries "only decreases but does not increase", which is also very beneficial to the people in the long run. The implementation of the policy is aimed at the whole industry, not every enterprise. "Reform of the camp" promotes the profit release of the financial industry and optimizes the expenditure structure. Considering the changes in policy, valuation and business structure, it is suggested to pay attention to the financial board and service board, and pay attention to brokerage stocks. Li Chao: From May 1 2006, a nationwide pilot project was launched to change business tax to value-added tax, including all business tax payers in construction, real estate, finance and life service industries, and to change business tax to value-added tax. However, the market opened lower on Thursday. After hitting new highs twice, the GEM dived in the late session. Callback finishing is dishwashing and will not change the short-term upward trend. In the short term, you can consider the concept stocks related to the reform of the camp, such as the low-sucking financial sector. Yang Ling: The detailed rules of camp reform have been put into practice, and the pilot project was fully implemented in May 1, which has a great impact on the construction industry, real estate industry, finance and life service industry, especially in the short term. But for enterprises, the impact may be different due to the different construction and installation costs and financial costs. For the A-share market, due to the advance in the early stage ...
Question 6: which industries are applicable to the reform of the camp? There are three steps to reform the camp: the first step is to pilot it in some industries and regions, the second step is to pilot it in some industries in China, and the third step mainly involves the transportation industry and some modern service industries during the pilot period of reform the camp in all industries in China: the transportation industry needs to pay attention to the land transportation service road transportation 1, and the land transportation service does not include railway transportation. However, it includes rail transit and transportation. 2. The express delivery business and ropeway business in tourist attractions are temporarily excluded from the scope of VAT reform. Cable car transportation and cableway transportation are other land transportation and water transportation services. 1, ocean shipping and time chartering services belong to waterway transportation services. 2. Waterway transport services do not include "port and dock services" and "salvage and salvage services". 3. Units and individuals that provide shipping agency services shall pay value-added tax on the income from transportation services collected by the shipowner, ship operator or ship charterer from the transportation service object or the agent of the transportation service object according to the water transportation service. Air transport services 1. The wet lease business of air transportation belongs to air transportation service. 2. Air transport services do not include "air ground services" and "general aviation services". Explanation of the scope of modern service industry R&D and technical services R&D services are business activities of researching, testing and developing new technologies, new products, new processes or new materials and their systems. Technology transfer service is a business activity to transfer the ownership or use right of patented or non-patented technology. Technical consulting services provide business activities such as feasibility demonstration, technical prediction, special technical investigation, analysis and evaluation report and professional knowledge consultation for specific technical projects. Technical training services (including training, promotion and teaching of various professional technologies) are subject to VAT according to "technical consultation". Contract Energy Management Service The energy-saving service company and the energy-using unit agree on energy-saving targets in the form of contracts. Energy-saving service companies provide necessary services, and energy-using units pay for the business activities and reasonable remuneration of energy-saving service companies with energy-saving effects. Engineering exploration service is a business activity of field investigation on topography, geological structure and underground resources before mining and engineering construction. Some modern service industry scope explanations specifically explain the business behaviors of information technology services, software services providing software development services, software consulting services, software maintenance services and software testing services. Circuit design and testing services provide integrated circuit and electronic circuit product design, testing and related technical support services. Information system services provide business activities such as information system integration, network management, desktop management and maintenance, information system application, basic information technology management platform integration, information technology infrastructure management, data center, hosting center and security services. Business process services rely on computer information technology to provide human resource management, financial management, financial payment services, internal data analysis, call centers, e-commerce platforms and other services. "Interpretation of the Scope of Modern Service Industry" specifically explains the business activities of cultural and creative service design services to convey plans, schemes and ideas through visual and written forms. Including industrial design, modeling design, clothing design, environmental design, graphic design, packaging design, animation design, display design, website design, mechanical design, engineering design, creative planning and so on. Pay attention to distinguish "design service" from circuit design and advertising design, which belong to different tax items. Circuit design belongs to "circuit design and test service"; Advertising design belongs to "advertising service". Hairstyle design provided together with hairdressing and beauty services does not belong to the scope of "design services" and is not subject to VAT. Trademark copyright transfer service refers to the business activities of transferring trademarks, goodwill and copyrights. Note that the taxable items of "trademark copyright transfer service" include "goodwill" transfer service and "franchise" transfer service besides "trademark" and "copyright" transfer. The "copyright" in the "trademark copyright transfer service" shall be implemented according to the interpretation of the Copyright Law of People's Republic of China (PRC). Intellectual property services are commercial activities dealing with intellectual property affairs. Including patent, trademark, copyright, software and integrated circuit layout design agency, registration, identification, evaluation, certification, consulting and retrieval services. Advertising services use books, newspapers, radio, television, movies, slides, street signs, posters, windows, neon lights, light boxes, the Internet and other forms to publicize and provide related services for customers' goods, business services, cultural and sports programs or announcements and statements. Including the planning, design, production, release, broadcasting, publicity and display of advertisements; & gt
Question 7: What industries have seen business growth? How much is the tax rate? This should be distinguished: the tax rate of general taxpayers or small-scale taxpayers after reform, and the value-added tax rate of general taxpayers:
After the VAT reform, on the basis of the current standard VAT rate of 17% and the low VAT rate of 13%, two low tax rates of 1 1% and 6% were added.
Specific taxable service scope
1. Transportation industry: changed to 1 1% (including land transportation service, water transportation service, air transportation service-wet lease service and pipeline transportation service).
2. Some modern service industries: changed to 6% (including R&D and technical services, information technology services, cultural and creative services, logistics auxiliary services, tangible movable property leasing services and verification consulting services).
3. Small-scale taxpayers provide taxable services, and the VAT rate is 3%.
Question 8: What are the tax changes in various industries? (1) financial services
1. Can a special invoice be issued for the loan service?
A: According to Article 27 of the Pilot Measures, the value-added tax included in the interest of taxpayers purchasing loan services cannot be deducted from the output tax, and there is no need to issue special invoices for value-added tax.
2. Can the deposit interest be invoiced for VAT after the reform of the camp?
A: After the reform of the camp, the deposit interest belongs to the items that are not subject to VAT, and VAT invoices cannot be issued.
3. How do insurance companies issue VAT invoices when collecting travel tax?
A: According to the Notice on Matters Related to the Collection and Remittance of Travel Tax Invoice Information by Insurance Companies after the VAT Transformation Reform (Min Di Shui [2065438+06] No.62), the travel tax information collected and remitted by insurance companies needs to be indicated in the remarks column when issuing VAT invoices. Specific information includes: policy number, tax payment period (detailed to the month), travel tax collection, late payment fee, total, etc.
4. The business department of a securities company collects trading commissions, securities supervision fees, handling fees and exchange transfer fees from customers. Does the clearing company of the exchange invoice the headquarters or business department of the securities company?
A: Invoices are issued according to the process of providing taxable services. The Exchange Clearing Company issues invoices to the headquarters of the securities company, which issues invoices to the business department, and the business department issues invoices to customers.
(2) Modern service industry
5. How do pilot taxpayers issue VAT invoices when providing conference services?
A: If the pilot taxpayer provides conference services, including accommodation, catering, entertainment, tourism and other services, it is a part-time operation. When issuing VAT invoices, the above services should not be uniformly issued as "conference fees", but should be filled in on the same invoice according to the codes of goods and services stipulated in the Tax Classification and Coding of Goods and Services (Trial), and the name of the conference and the number of participants should be indicated in the remarks column.
(3) Life service
6. How do agricultural products purchasing enterprises collect and issue purchase invoices?
A: Taxpayers who need to issue purchase invoices when purchasing agricultural products for their own use from individual agricultural producers shall apply to the competent tax authorities in accordance with the provisions of Article 5. The competent tax authorities shall, in accordance with the provisions, increase the authorization for taxpayers to issue purchase invoices for tax-controlled equipment, and taxpayers may issue purchase invoices using ordinary VAT invoices through the tax-controlled invoicing system.
7. How to deduct the input tax by providing catering services to buy agricultural products?
Answer: The general taxpayer of value-added tax in catering enterprises purchases agricultural products, and the input tax is deducted according to the following provisions:
(1) When purchasing agricultural products from general VAT taxpayers, you should ask the other party for special VAT invoices or general VAT invoices. Calculate the input tax according to the tax amount indicated on the special VAT invoice, or according to the purchase price of agricultural products indicated on the ordinary VAT invoice and the deduction rate of 13%.
(2) If you purchase agricultural products from small-scale taxpayers, you can obtain the ordinary VAT invoice issued by the other party, and calculate the input tax according to the purchase price of agricultural products indicated on the ordinary VAT invoice and the deduction rate of 13%.
(3) When catering enterprises purchase self-produced agricultural products from individual agricultural producers, they can issue a general VAT invoice (the word "purchase" is automatically printed in the upper left corner of the invoice), and calculate the input tax according to the purchase price of agricultural products indicated on the general VAT invoice and the deduction rate of 13%.
Among them, if you purchase primary agricultural products from wholesale and retail links and obtain the data in the "tax column" on the general VAT invoice, you can deduct the input tax according to the purchase price of agricultural products and the deduction rate 13%; If the data in the "Tax" column is "Exempted" or "*", the input tax deduction shall not be calculated.
8. Although the utilities and maintenance funds collected by the property management company are invoiced at the local tax payment time, the difference can be deducted when paying the business tax. How to invoice after the reform of the camp?
Answer: If a property management company collects utilities in its own name and issues invoices for customers, it shall declare and pay VAT at the applicable tax rate.
At the same time, the water and electricity charges collected and paid on behalf of the following circumstances do not belong to the property company's out-of-price expenses:
(1) Water supply companies and power companies issue invoices to customers;
(2) The property management company forwards the invoice to the customer;
(3) The property company shall settle accounts with customers according to the water and electricity charges actually collected by the water supply company and the power company. Residential special maintenance funds refer to the maintenance funds for housing parts, facilities and equipment entrusted by the owners' management committee or property owners and users to the property management company, which do not belong to the scope of VAT collection and cannot issue VAT invoices.
9. Can special VAT invoices be issued for property fees and utilities?
Answer: Except that the buyer belongs to other individuals and is not allowed to issue special VAT invoices, all other situations can be ... >>
Question 9: What are the business tax rates of service industry in 2065438+04? Do you want to change them? The policy of "business tax change" is mainly aimed at the transportation industry and some modern service industries. The tax rate of transportation industry is 1 1%, that of modern service industry is 6%, and that of small service industry is 3%.
Question 10: What does it mean to change business tax to value-added tax?
(1) The current value-added tax is a tax levied on units and individuals that sell goods, provide processing, repair and replacement services, import goods and provide some modern service industries in China based on their value-added amount.
(2) Business tax is a tax levied on the operating income of units and individuals that provide taxable services, transfer intangible assets and sell real estate in China.
(3) Value-added tax and business tax are two different taxes, and they are different in the object of collection, scope of collection, tax basis, tax items, tax rates and methods of collection and management.
(4) VAT and business tax are two independent taxes that cannot be crossed, that is, business tax is not paid when VAT is paid, and business tax is not paid when it is paid.
1. The scope of collection is different: sales of real estate, provision of labor services (excluding processing, repair and replacement) and transfer of intangible assets are subject to business tax. Sales of movable property, provision of processing, repair and replacement services, and some modern service industries pay VAT.
2. The tax basis is different: VAT is an out-of-price tax and business tax is an in-price tax. Therefore, when calculating the value-added tax, the tax-included income should be converted into tax-free income first, that is, the income for calculating the value-added tax should be tax-free income. Business tax is directly multiplied by income tax rate.
(V) 2065438+In June 2006, Premier the State Council held a forum. As the highlight of deepening the reform of fiscal and taxation system, the decision to change business tax to value-added tax has achieved positive results in the previous pilot, which should be fully promoted in 20 16 to further greatly reduce the corporate tax burden; After the full implementation of the reform of the camp, it is necessary to reasonably and appropriately adjust the proportion of value-added tax sharing and guide all localities to develop advantageous industries according to local conditions; On 20 16, the full implementation of the camp reform and the increase of input tax deduction for some tax items will bring about large-scale tax reduction.