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Yunnan qualification agency: what tax incentives continue to be implemented after the camp change?
"Camp to increase" pilot since May 1 this year since the full implementation of the Ministry of Finance, the State Administration of Taxation for most of the original tax incentives for business tax species to take the "shift mode", basically the continuation of the original business tax incentives, which include a number of These include a number of preferential tax policies related to people's livelihood.

Encouragement of entrepreneurship and innovation: special groups are still exempt from tax

Nowadays, encouraged by the policy of mass entrepreneurship and innovation, more and more army cadres and retired soldiers as well as their family members with the army have chosen to start their own businesses. As a military wife, Ms. Wang went with the army to the army last year, with a few old folks to open a military wife restaurant.

When she heard the news of the change of business tax, Ms. Wang was a little worried that she would not be able to enjoy the previous business tax exemption policy. After understanding Ms. Wang's situation, the tax officials introduced to her that according to the provisions of the Provisions on Transitional Policies for the Pilot Business Tax to Value-added Tax Pilot in Annex 3 of the Circular of the Ministry of Finance and the State Administration of Taxation on the Comprehensively Launching of the Pilot Business Tax to Value-added Tax Pilot (Cai Shui 〔2016〕 No. 36), the military family members who engage in self-employment are exempted from the VAT for three years for the taxable services provided since the date of applying for the tax registration matters. VAT. If the pilot taxpayers have already enjoyed the business tax preferences in accordance with the relevant policies before the date of inclusion in the pilot program, they shall enjoy the VAT preferences in accordance with the provisions of this regulation within the remaining period of the preferential tax policies.

Tax officials told Ms. Wang: "After the change of tax, not only the military families, the national policy for special groups, such as employment and unemployment registration, retired soldiers, cadres, college graduates and other entrepreneurship, employment preferential policies have been continued, taxpayers as long as they comply with the policy, can apply for filing in the State Administration of Taxation. , continue to enjoy the preferential treatment. In the case of Ms. Wang, after the restaurant changed to pay VAT, it can still enjoy the tax exemption policy until the expiration of 3 years.

Regulation of housekeeping services: employee-based companies can be exempted from tax

With the professionalization of the housekeeping industry, multi-level development, the housekeeping industry is gradually moving towards industrialization and standardization. At the same time, the state for the staff system of the domestic helper industry has also given strong support, the introduction of business tax exemption related preferential policies.

So "camp to increase" after the original business tax preferential policies continue? Recently, the person in charge of a staff housekeeping company, Mr. Zhou came to the tax office to consult.

Tax officials explained: according to the provisions of the transition policy, domestic service enterprises are exempted from value-added tax on the income derived from the provision of domestic services by employee-based domestic helpers. The current tax incentives for the staff-based domestic service industry are still retained, and VAT exemption is available if the relevant conditions are met.

Tax officials reminded Mr. Zhou that the employee-based domestic helpers referred to in the regulations must meet the following three conditions: 1. they have signed a labor contract or service agreement with the domestic service enterprise for half a year or more according to the law and are actually working on duty in the enterprise; 2. the domestic service enterprise has paid the basic pension insurance for them in full on a monthly basis as stipulated by the people's government of the place where the enterprise is located in accordance with the national policies, The domestic service enterprise pays the basic pension insurance, basic medical insurance, work injury insurance, unemployment insurance and other social insurances in full on a monthly basis as stipulated by the people's government of the enterprise's location in accordance with national policies. 3. The domestic service enterprise pays the wages to the employee through financial institutions that are not lower than the minimum wage standard approved by the people's government of the provincial level applicable to the location of the enterprise. All these conditions require the standardization of domestic service enterprises.

At the same time, tax officials also reminded Mr. Zhou, if the taxpayer has paid the business tax shall be exempted from the taxpayer is allowed to offset from the taxpayer's subsequent business tax payable, the domestic service industry to implement the "camp to increase" the day of the offset is not complete, you can apply for a tax rebate.

Supporting education and training: meeting the requirements to continue to be exempt from tax

Recently, a senior high school Xu accountant called the tax authorities to ask whether all types of schools can continue to enjoy tax concessions after the "camp change".

The tax official told Accountant Xu that according to the "Notice of the Ministry of Finance and the State Administration of Taxation on the Comprehensive Pilot Program of Changing Business Tax to Value-added Tax" (Cai Shui [2016] No. 36), educational services provided by schools engaged in education are exempted from value-added tax (VAT). Income from the provision of educational services exempted from VAT refers to the income derived from the provision of academic education services to students enrolled in the prescribed enrollment plan, specifically including tuition fees, accommodation fees, textbook fees, workbook fees, examination registration fees, and meal fee income derived from the provision of food and beverage services in the school canteens, which are examined and approved by the relevant authorities and charged in accordance with the prescribed standards. Income other than that, including sponsorship fees and school selection fees collected by schools in various names, does not fall within the scope of VAT exemption. In addition, general taxpayers who provide non-educational education services can choose to apply the simplified tax method to calculate the tax payable at a rate of 3%.

Additionally, during the pilot period, government-organized higher, secondary and primary schools engaged in academic education (excluding subordinate units) are exempted from VAT on income derived from refresher and training courses, all of which are owned by the schools. The term "all belonging to the school" means that all revenues obtained from the organization of further training classes or training courses will be entered into the unified account of the school and will be included in the budget and paid in full to the special account of the treasury for management, and at the same time, the relevant bills will be managed and issued in a unified manner by the school. If the income from the organization of further training courses is entered into the account opened by the subordinate department of the school, it will not be exempted from VAT.

"Small and Micro" Preferential Leveling: Special Matters to Note

In recent years, the state's support for "small and micro" enterprises has gradually increased, and the "camping change" has been a major factor in the development of "small and micro" enterprises, as well as in the development of "small and micro" enterprises. After that, the "small and micro" enterprises basically continued the original business tax preferential policies, but there are still different notes with the previous, need to pay attention to the majority of taxpayers.

One is the original enjoyment of business tax "small" enterprise preferential policies, if recognized as small-scale taxpayers, in May 1, 2016 - December 31, 2017 to continue to enjoy the monthly sales of not more than 30,000 yuan (quarterly tax 90,000 yuan) preferential policies; if recognized as a general taxpayer, it will not be able to enjoy the above preferential policies.

The second is for the simultaneous existence of the sale of goods, processing, repair and repair services and the sale of services, intangible assets, according to the current policy can be enjoyed separately "small and micro" enterprise preferential policies. According to the provisions of the Announcement of the State Administration of Taxation on Matters Relating to Tax Collection and Management of the Pilot Project of Changing Business Tax to Value-added Tax (Announcement of the State Administration of Taxation No. 23 of 2016), small-scale taxpayers of value-added tax shall separately account for the sales of goods, the sales of processing, repairing, and disposing of labor services and the sales of services, and the sales of intangible assets. VAT small-scale taxpayers selling goods, providing processing, repair and fitting services with monthly sales not exceeding 30,000 yuan (90,000 yuan taxable on a quarterly basis), and selling services and intangible assets with monthly sales not exceeding 30,000 yuan (90,000 yuan taxable on a quarterly basis) can enjoy the preferential policy of temporary exemption of VAT for small and micro enterprises from May 1, 2016 to December 31, 2017, respectively.

Individual transfer of housing: exempt from VAT for 2 years

Housing has always been a top priority for the people. With the implementation of the "camp to increase" policy, the natural person second-hand housing transactions "camp to increase" has also become a hot tax-related issues of concern to the people.

Taxation personnel, according to the transitional policy, individuals will buy less than 2 years of housing for external sales, according to the 5% levy rate to pay the full amount of value-added tax; individuals will buy more than 2 years (including 2 years) of housing for external sales, exempted from value-added tax. The above policy applies to areas other than Beijing, Shanghai, Guangzhou and Shenzhen. Meanwhile, according to the "Announcement of the State Administration of Taxation on the Issuance of the Interim Measures for the Administration of Value-added Tax Collection on the Transfer of Real Estate by Taxpayers" (Announcement of the State Administration of Taxation No. 14 of 2016), if the full price and out-of-the-money expenses obtained from the transfer of real estate are used as the basis for calculating the prepaid tax, the formula is as follows: tax payable in advance = the full price and out-of-the-money expenses ÷ (1+5%) x 5%, due to the fact that its As the price excludes the tax-inclusive part, the tax burden is reduced compared with the original calculation method of business tax.

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