2011116 The Ministry of Finance and State Taxation Administration of The People's Republic of China issued the Notice on Printing and Distributing, followed by a number of supplementary tax policy notices, pilot notices in Shanghai and pilot notices in eight provinces and cities such as Beijing. The pilot reform of camp reform mainly involves several aspects: First, in terms of major industries, this "camp reform" mainly chooses transportation and some modern service industries as reform pilots. Second, in terms of tax rate, on the basis of the existing basic tax rate of 17% and preferential tax rate of 13%, two tax rates of 1 1% and 6% have been added, and the transportation industry applies the tax rate of 1 1%, and some modern service industries have The third is the tax calculation method, which stipulates that the general tax calculation method of value-added tax is applicable to transportation, construction, postal transportation, modern service industry, culture and sports industry, sales of real estate and transfer of intangible assets in principle. In principle, the simple taxation method is applicable to the financial, insurance and life service industries. Fourth, the ownership of taxes. During the pilot period, the current financial system was basically stable. The business tax revenue originally belonging to the experimental area still belongs to the experimental area after the value-added tax is levied, and the tax is put into storage separately. The reduction of fiscal revenue generated by the pilot project shall be borne by the central and local governments respectively according to the current fiscal system. In addition, the relevant documents also make relevant provisions on taxpayers, taxable services, tax payment time and place.

The impact of the reform of the camp on small and micro enterprises;

1. Analysis of tax burden of small-scale taxpayers

After the business tax is changed to value-added tax, small-scale taxpayers collect value-added tax according to the tax rate of 3% according to the tax-free sales, so whether the tax burden of small-scale taxpayers increases or decreases depends on the higher value-added tax rate and lower tax rate when the business tax was collected. Except transportation, the business tax rate of the other six service industries is 5%, which is higher than the value-added tax rate of small-scale taxpayers. Therefore, even if the extra-price tax factor is not considered, the VAT burden of the other six small-scale taxpayers in the service industry will be lower than the original business tax.

Although the business tax rate and the collection rate of value-added tax in the transportation industry are both 3%, the value-added tax is an extra tax. After the value-added tax is levied, the sales of the transportation industry should be converted into tax-free sales, that is, the value-added tax should be excluded from its sales as the tax basis. Therefore, the value-added tax burden of small-scale taxpayers in the transportation industry is lower than that when collecting business tax. In other words, "1+6"

After the industry changed to value-added tax, the tax burden of small-scale taxpayers decreased to varying degrees.

Obviously, for small-scale taxpayers, this "camp reform" is excellent news, reducing the tax burden for enterprises and increasing the survival opportunities of small-scale taxpayers.

2. The tax burden of small catering enterprises has dropped significantly.

According to the pilot scheme of camp reform, enterprises are divided into general taxpayers and small-scale taxpayers with annual sales of 5 million yuan.

Among them, small-scale taxpayers adopt the simple collection method, and do not adopt the VAT tax calculation method of input deduction, which is directly set at 3%.

VAT rate.

According to the data of State Taxation Administration of The People's Republic of China, by the end of April, the national tax authorities had received and confirmed 10 1 1 household.

10000 households, of which 90 1000 households are small-scale taxpayers, accounting for 89 1%. After the reform of the camp, these enterprises will generally charge from the past 5%.

The business tax was reduced to 3% VAT rate, and the overall tax burden was reduced by nearly 40%.