Suppose a hotel's annual catering revenue is 9.54 million yuan, and the original business tax is 9.54 million× 5% = 477,000 yuan.
In the same year, the catering income was 9.54 million yuan. After the business tax is changed to value-added tax, the relevant items of general taxpayers can be deducted from the input tax. Suppose the hotel purchases agricultural products (vegetables, meat, aquatic products, eggs, rice, flour, etc.). ) 2.26 million yuan, water fee 339,000 yuan, electricity fee 234,000 yuan, office and kitchen equipment 6.5438+075,500 yuan, telephone fee 22,000 yuan. According to the Administrative Measures for Changing Business Tax to Value-added Tax, the hotel catering revenue will change after the change of business tax to value-added tax:
Output tax: 9.54 million yuan/(1+6%) × 6% = 540,000 yuan.
Input tax: 226 ÷ (1+13%) ×13%+33.9 ÷ (1+13% )×13%. 2.22÷ (1+1%) ×11%= 26+3.9+3.4+2.55+0.22 = 360,700 yuan.
Value-added tax payable: output tax-input tax = 54-36.07 = 179300 yuan.
According to the above calculation results, the actual tax burden of general taxpayers is:17.93 ÷ [954 ÷ (1+6%) ×100% =1.99%, which is higher than that of small-scale taxpayers (65438+)
Having said that, it is only an analysis that the tax burden of the general taxpayer in the catering industry is far lower than the business tax (in line with the original intention of reducing the tax by 500 billion yuan every year in the State Council), but in the actual implementation process, the general taxpayer in catering enterprises must be able to correctly calculate the income (sales), output tax and input tax, which may be the biggest drawback of the general taxpayer.