The low-grade tax rate of 6% is applicable to take-out in restaurants

In order to enable the newly-incorporated 11 million taxpayers to adapt to the new tax system as soon as possible and enjoy the reform dividend as much as possible, the tax authorities have recently launched a new round of policy guidance throughout the country.

A few days ago, Lin Feng, Deputy Director of the Department of Goods and Services Tax of State Taxation Administration of The People's Republic of China, gave an explanation and responded to concerns about the policy problems that taxpayers have reflected.

6% low-grade tax rate is applicable to take-out in restaurants

The tax preference is extended, and the education service for academic qualifications enjoys VAT exemption

In recent years, online ordering has become a personalized choice for many consumers, and many catering enterprises are changing their take-out business model. But should the sales of take-away food be subject to the VAT rate of 17% like the sales of commodities, or enjoy the low-grade tax rate of 6% like the traditional catering service?

"restaurants, restaurants and other catering enterprises sell take-away food, which does not belong to the sale of goods, and do not have to pay VAT at 17%." Lin Feng said that according to the relevant regulations after the reform of the camp, taxpayers who provide catering services sell take-away food and pay value-added tax according to catering services. Among them, ordinary taxpayers apply the lowest tax rate of 6%.

how much impact will this have on the operating costs of catering enterprises? "Our monthly take-away income is more than 1,111 yuan. If we pay more than 1,711 yuan of value-added tax at 17%, we can now pay less than 1,111 yuan a month." Zhang Jing, head of Burger King (Beijing) Catering Zibo High-tech Zone Branch, said.

at present, our country implements the `value-added tax rate of 1.3% on tap water sales. In reality, many residents buy water for resale through property companies. Some property companies suggest that resale of tap water can only get 3% of the input invoice, but if the tax is paid at the rate of 13%, there will be a "high levy and low deduction" of value-added tax, thus increasing the tax burden.

"The finance and taxation departments have noticed this and issued special policies to solve it properly." Lin Feng said that for taxpayers who provide property management services, the tap water fee charged to the service recipient is the sales amount after deducting the tap water fee paid by them. According to the simple tax calculation method, it is calculated at the rate of 3%.

Dong Xiufang, chief financial officer of Cangzhou Branch of Hebei Lvtou Century Property Company, made an account against the financial statements: since the policy was introduced, the company has paid 79,796.19 yuan for water and 2,375 yuan for value-added tax in eight months; According to the previous taxation method, it is necessary to pay 11373.42 yuan, which obviously reduces the burden.

in order to ensure the smooth transformation of the tax system, the fiscal and taxation departments proceed from the actual situation of the industry and extend the preferential tax policies during the business tax period in principle. Taking educational services as an example, after the reform of the camp, the original business tax preferential policies have all been translated into value-added tax preferential policies, and educational services provided by academic education can enjoy the value-added tax exemption policy; For ordinary taxpayers to provide non-academic education services, you can also choose to apply the simple tax calculation method to calculate the tax payable at the rate of 3%.

If the original invoice of the second-hand house is lost, you can also pay the difference tax

Real estate development tax can reduce the cost and promote the third-and fourth-tier cities to go to stock

"I sold the house some time ago, and the intermediary told me that I needed the previous purchase invoice to pay the difference tax, but my invoice could not be found, and the intermediary said that I had to pay it in full." Some buyers in Beijing said that they had just bought a house for two years, and it was quite expensive when they bought it before. If the burden of paying taxes in full is too heavy, I hope the tax authorities can help themselves.

The pilot reform of camp reform has been launched in an all-round way, which involves the payment of value-added tax by natural persons for the first time, especially the sale of second-hand houses. Lin Feng said that if a taxpayer transfers real estate and pays the difference in value-added tax according to the relevant regulations, if it is unable to provide the invoice when obtaining the real estate due to loss and other reasons, it can provide the tax authorities with other information such as tax payment vouchers that can prove the taxable amount of the deed tax and deduct the difference.

so, what information can be used as the basis to prove the tax amount? The person in charge of the tax department of Beijing told the reporter that in order to reduce the impact of the reform of the camp on individual housing transactions, the materials that can be proved include: tax payment vouchers or tax payment books marked as "deed tax", special tax payment books for deed tax, and deed tax payment certificates.

at the same time, the tax authorities can also find out the tax amount by means of checking the deed tax records of houses, including: checking the bottom of the tickets in the inventory files, checking the invoices or deed tax payment voucher records collected by the house management department when transferring ownership, etc. In addition, the municipal tax department has specially established a deed tax database, which can be queried immediately.

land price is one of the important costs in real estate development. For real estate enterprises, the value-added tax is levied after deducting the land price from sales, which is well received by the industry. But what items does the land price include? Many enterprises are quite concerned.

according to Lin feng, according to the regulations, the land price includes not only the compensation fees paid by the land transferee to the government departments for land acquisition and demolition, but also the pre-development fees and land transfer income. General taxpayers in real estate development enterprises sell their developed projects, and the compensation fees for demolition paid to other units or individuals when acquiring land are also allowed to be deducted when calculating sales.

"The average selling price per square meter of our project can be reduced by 115 yuan, which has stimulated the increase of housing sales." Li Weihong, general manager of Shandong Weifang Xiangkai Real Estate Company, said that the tax burden of the company decreased by 33.35% after the expenses such as demolition compensation were included in the deduction. Through price reduction and promotion, the company's destocking cycle was shortened from 1.5 months at the end of 2115 to 6.9 months at the end of 2116.

It is advisable for hotels to issue invoices by themselves.

Electronic invoices, online application for invoices, etc. can reduce the tax burden.

Value-added tax has the characteristics of ring deduction, and the importance of special VAT invoices as deduction vouchers is self-evident. This puts forward higher requirements for the use and management of invoices after the reform of the camp. How to ensure taxpayers to issue and use VAT invoices in a timely and convenient manner?

Mr. Liu is a salesman in Chongqing Branch of China North China Design and Research Institute of Municipal Engineering. Because of his frequent business trips, invoicing has become his biggest headache. "The company's financial requirements are very strict, and the accommodation fee will be reimbursed only after a special invoice is issued."

after the reform of the camp, small accommodation enterprises need to go to the tax authorities to issue special invoices, and they can't issue invoices for consumers on the spot. "Some large enterprises need to issue special invoices to deduct taxes. We can only let the guests check out first, then mail them to the guests after opening them, and we have to pay the mailing fee. " Ji Yanbin, Finance Minister of Tianwaitian Business Hotel in Wu 'an City, Hebei Province, said.

in response to the demands of taxpayers, the State Administration of Taxation started a pilot project in 91 cities last August, allowing small-scale taxpayers of value-added tax in the accommodation industry to issue their own special invoices for value-added tax, which was extended to the whole country in October of that year. "At present, eligible small-scale taxpayers in the accommodation industry can issue special invoices on their own." Lin Feng said.

"In the past, we had to issue hundreds of special invoices for the accommodation industry every day. Now, not only do taxpayers run less errands, but the burden on our window is also reduced." Du Fu, deputy director of the Joint Taxation Office of Wu 'an City, said.

With the rapid development of Internet economy, some e-commerce enterprises have to bear the higher cost of mailing paper invoices because of the scattered shipping places. Many enterprises hope to promote the electronic invoice model as soon as possible and save operating costs.

In this regard, the State Administration of Taxation has implemented electronic ordinary VAT invoices throughout the country, and e-commerce enterprises only need to apply to the local competent tax authorities.

"Save two hours of printing and mailing time every day, and save more than 511,111 yuan of mailing fee for the whole year." Peng Liying, financial manager of Shandong Zhuochuang Information Company, said that in the past, more than 311 paper invoices were issued and mailed every day, and the electronic invoices had a good effect of reducing the burden.

"There is a strong demand for applying for VAT electronic invoices." Wang Zhenzhu, the head of the cargo and labor department of Zibo State Taxation Bureau, said that over the past year or so, taxpayers in the city have issued 322,711 electronic ordinary VAT invoices online, with an amount of RMB 59 million.

In addition, in view of the fact that some enterprises need to go back and forth to the tax office to apply for VAT invoices, the State Administration of Taxation has also fully implemented the online application service for VAT invoices, realizing "one click, and the invoices arrive at home". ;