Encourage entrepreneurship and innovation: special groups are still tax-free.
Nowadays, encouraged by the policy of mass entrepreneurship and innovation, more and more demobilized military cadres, retired soldiers and their dependents have chosen to start their own businesses. As a military wife, Ms. Wang joined the army last year and opened a military wife restaurant with several fellow villagers.
Hearing the news of "increasing business tax", Ms. Wang was somewhat worried that the previous business tax reduction and exemption policy could not be enjoyed. After learning about Ms. Wang's situation, the tax officials introduced to her that according to the provisions of Annex 3 of the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Comprehensively Promoting the Pilot of Changing Business Tax to Value-added Tax (Caishui [2065438+06] No.36), the taxable services provided by the dependents engaged in self-employed businesses will be exempted from value-added tax within three years from the date of tax registration. If the pilot taxpayers have enjoyed the preferential treatment of business tax in accordance with the relevant policies and regulations before being included in the "camp reform" pilot, they will enjoy the relevant preferential treatment of value-added tax in accordance with these regulations within the period of the remaining preferential tax policies.
The tax official told Ms. Wang: After the "camp reform", not only the family members of the army, but also the preferential policies of the state policy for special groups, such as employment and unemployment registration personnel, retired soldiers, demobilized cadres and college graduates. , continued. As long as taxpayers meet the policy, they can apply to the IRS for filing and continue to enjoy preferential treatment. In Ms. Wang's case, the restaurant can still enjoy the tax reduction and exemption policy after paying VAT instead until the expiration of three years.
Standardize domestic service: employee companies are exempt from tax.
With the specialization and multi-level development of domestic service industry, domestic service industry is gradually moving towards industrialization and standardization. At the same time, the state has also given strong support to the employee-based housekeeping industry and introduced relevant preferential policies to exempt business tax.
Then, after the "reform of the camp", will the original preferential policies for business tax continue? Recently, Mr. Zhou, the head of an employee housekeeping company, came to the tax bureau for consultation.
Tax official explained: According to the transitional policy, the income of domestic service provided by employees' domestic servants in domestic service enterprises is exempt from VAT. At present, the preferential tax policy for employee-based domestic service industry is still retained, and those who meet the relevant conditions can be exempted from value-added tax.
The Inland Revenue Department reminded Mr. Zhou that the employee-based domestic helper mentioned in the regulations must meet the following three conditions at the same time: 1. Sign a labor contract or service agreement with a domestic service enterprise for half a year or more according to law, and actually work in the enterprise. 2. Domestic service enterprises shall pay social insurance such as basic old-age insurance, basic medical insurance, industrial injury insurance and unemployment insurance provided by the local people's government in full monthly. 3. Domestic service enterprises actually pay wages not lower than the minimum wage standard approved by the provincial people's government where the enterprise is located through financial institutions. These conditions require domestic service enterprises to carry out standardized operation.
At the same time, the tax officials also reminded Mr. Zhou that if the taxpayer has paid the business tax that should be exempted, it is allowed to deduct it from the business tax that the taxpayer should pay in the future. If the domestic service industry cannot be fully deducted before the implementation of the "reform of the camp", it can apply for tax refund.
Support education and training: continue to be tax-free according to regulations.
Recently, Xu Accountant of a senior middle school called the tax authorities to ask whether all kinds of schools can continue to enjoy tax concessions after the "camp reform".
The tax official told Xu that according to the Notice of the Ministry of Finance in State Taxation Administration of The People's Republic of China on Comprehensively Promoting the Pilot Project of Changing Business Tax to Value-added Tax (Cai Shui [2016] No.36), the educational services provided by schools engaged in academic education are exempt from value-added tax. The income from providing education services exempted from value-added tax refers to the income from providing academic education services to registered students included in the prescribed enrollment plan, including tuition fees, accommodation fees, textbook fees, homework fees, examination registration fees, meals obtained from providing catering services in school canteens, etc. Other income, including sponsorship fees and school selection fees charged by schools in various names, does not belong to the scope of exemption from VAT. In addition, ordinary taxpayers who provide non-academic education services can choose to apply the simple tax calculation method and calculate the tax payable at the rate of 3%.
In addition, during the pilot period of "reform of the camp", all the income obtained from the advanced courses and training courses organized by the government in high, middle and primary schools (excluding subordinate units) engaged in academic education belongs to the school and is also exempt from value-added tax. "owned by the school" means that all the income obtained from holding advanced courses and training courses enters the unified account of the school, is included in the budget, and is turned over to the financial special account for management. At the same time, the school unified management and distribution of related bills. If the income from holding refresher courses and training courses enters the account opened by the subordinate departments of the school, it will not be exempted from VAT.
Preferential Translation of "Xiaowei": Special Matters Needing Attention
In recent years, the state's support for "small and micro" enterprises has gradually increased. After the "camp reform", the original preferential business tax policy has been basically continued for "small and micro" enterprises, but there are still different precautions that taxpayers need to pay attention to.
First, taxpayers who used to enjoy the "small and micro" business tax preferential policy can continue to enjoy the preferential policy of monthly sales not exceeding 30,000 yuan (paying 90,000 yuan quarterly) from May 20 16 to May 20 17 to February 3, 2065438+0/07; Those who are recognized as ordinary taxpayers cannot enjoy the above preferential policies.
Second, those who sell goods, processing, repair and replacement services, sales services and intangible assets at the same time can enjoy preferential policies for "small and micro" enterprises according to the current policies. According to the announcement of State Taxation Administration of The People's Republic of China on tax collection and management in the pilot project of changing business tax to value-added tax (State Taxation Administration of The People's Republic of China Announcement No.23, 20 16), small-scale taxpayers of value-added tax should separately account for sales of goods, sales of processing, repair and replacement services and sales of intangible assets. The monthly sales of small-scale VAT taxpayers selling goods and providing processing, repair and replacement services shall not exceed 30,000 yuan (paying 90,000 yuan quarterly), and the monthly sales of sales services and intangible assets shall not exceed 30,000 yuan (paying 90,000 yuan quarterly), from May 16 to May 17 to February 65438.
Individual transfer of housing: exempt from VAT for 2 years.
The housing problem has always been the top priority of the people. With the implementation of the "VAT reform" policy, the "VAT reform" of natural person second-hand housing transactions has also become a hot tax-related issue of concern to the people.
According to tax officials, according to the transitional policy, if an individual sells a house that has been purchased for less than 2 years, he will pay the value-added tax in full at the tax rate of 5%; Individuals who purchase houses for more than 2 years (including 2 years) for external sales shall be exempted from VAT. The above policies are applicable to areas outside Beijing, Shanghai, Guangzhou and Shenzhen. At the same time, according to the Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Issuing the Interim Measures for the Administration of Taxpayers Collecting Value-added Tax on Transfer of Real Estate (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China AnnouncementNo. 14, 20 16), if the total price and out-of-price expenses obtained from transfer of real estate are used as the basis for calculating the withholding tax, the calculation formula is: withholding tax = total price and out-of-price expenses \
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