1, if the catering industry becomes a small-scale taxpayer after the reform, it will be 3%.
2. If the catering industry becomes a general taxpayer after the camp reform, it will be 6%.
First, how do catering enterprises pay taxes after the reform of the camp?
VAT taxpayers are divided into two categories according to sales volume and accounting level, namely general taxpayers and small-scale taxpayers. According to the current "VAT reform" policy, small-scale VAT taxpayers with annual taxable sales below 5 million yuan (inclusive) and general taxpayers with annual taxable sales above 5 million yuan. The calculation standard of 5 million yuan is the cumulative sales of labor services provided by taxpayers during the continuous operation period of no more than 12 months, including tax reduction and exemption sales. Small-scale taxpayers who have sound accounting and can provide accurate tax information may apply for registration as general taxpayers. General taxpayers implement tax deduction according to the applicable tax rate; Small-scale taxpayers apply a 3% levy rate, and the levy method is simple.
Second, what is the tax burden of catering enterprises after the reform of the camp?
1. Small-scale taxpayers
In terms of turnover, many catering enterprises are small-scale taxpayers at present. This means that after May 1, the comprehensive tax rate of these catering enterprises will be reduced to 3%, and the tax burden will be significantly lower than the previous tax rate of 5%. For example, the monthly turnover of a restaurant is 103000 yuan, and the business tax is required to be 5 150 yuan (103000×5%) before the "VAT reform". After the "VAT reform", you only need to pay 3,000 yuan [103000/(1+3%) × 3%] as the tax rate. According to this ratio, the "camp reform" will reduce the tax burden of small-scale taxpayers in the catering industry by 4 1.75%. Obviously, compared with the current tax burden, the tax burden of small-scale taxpayers will definitely decrease after the "reform of the camp". In addition, there are many individual industrial and commercial households in the catering industry, and China has a threshold for business tax and value-added tax. For catering enterprises with a monthly sales (business) income of less than 30,000 yuan, the business tax was originally exempted. During the transition period of the camp reform, the previous preferential policies were continued and the value-added tax continued to be exempted.
2. General taxpayer
In the case that the value-added tax rate of the catering industry has been set at 6%, it is 1% higher than the previously applicable business tax rate of 5%, but does this mean that the tax burden has increased?
First of all, it needs to be clear that business tax is taxed according to turnover, while value-added tax is taxed according to the value-added part of goods or services. The catering industry provides customers with finished catering products by processing ingredients, which is characterized by direct material expenditure being the most important part of the cost. From the perspective of purchasing ingredients, processing ingredients and selling products, catering industry is different from other service industries mainly completed by human resources, and has similarities with manufacturing industry. However, because the business tax cannot be deducted from the input tax, taxpayers in the catering industry have to pay taxes repeatedly before the "camp reform", that is, they actually bear the value-added tax of materials when purchasing direct materials, but they have to pay business tax according to the turnover including material value-added tax when providing services. After the "VAT reform", taxpayers in the catering industry can eliminate double taxation by obtaining VAT deduction vouchers. For example, a restaurant buys 200,000 yuan of raw materials every month at a tax rate of 13%, and 654.38 million yuan of raw materials such as drinks and drinks at a tax rate of 17%. If other costs are not considered, the restaurant's monthly turnover is 2 million yuan, and the monthly business tax should be 654.38 million yuan (200× the monthly value-added tax should be 75,700 yuan [200/(1+6%) × 6%-[20/(1+03%) ×/.
It can be seen that although the tax rate has increased by one percentage point, the taxable sales will be much lower, and the overall tax paid is still less than now.
Third, catering enterprises can achieve the goal of reducing the tax burden instead of increasing it after the reform of the camp.
For the general taxpayers of catering enterprises, the tax reduction after the reform of the camp is based on the input deduction. Input tax deduction needs to obtain the corresponding special invoice. If every expenditure of catering enterprises is invoiced and every purchase is invoiced, then the tax burden of the company will be reduced by the reform of the camp. If the invoice cannot be obtained or there is no invoice, it may lead to insufficient input tax deduction, or the tax burden may rise instead of falling. For example, restaurants go to the vegetable market to purchase ingredients, and vendors cannot provide special invoices for value-added tax, which cannot be deducted. In addition, labor costs are also a big expense, which cannot be deducted. In extreme cases, if there is no deduction, the enterprise will pay taxes at the rate of 6%, and the tax payment will increase instead of decrease. Therefore, after the reform of catering enterprises, the general taxpayer should improve the financial system, pay attention to the acquisition, use and management of invoices, and eventually the overall tax burden will be reduced.
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