The government work report released on March 5 mentioned that the full implementation of the "camp to increase", from May 1, the pilot scope will be expanded to the life service industry, and the new enterprise new real estate contained in the value-added tax into the scope of offset, to ensure that the tax burden of all industries is only reduced, not increased. So how is the business tax to VAT catering tax rate? Here I will give you a detailed introduction.

One of the living service industry, including the catering industry. At present, the catering industry's main tax - business tax rate of 5%, in accordance with the 2011 announcement of the "business tax to value-added tax pilot program", the catering industry into the scope of the conversion, the general taxpayer tax rate will be adjusted to 6%, and small-scale taxpayers apply a comprehensive tax rate of 3%. Catering owners how to look at this, camping increase can reduce the burden on enterprises, reduce the cost of catering?

How to pay taxes after the camp reform increase

1 small-scale taxpayers

In terms of turnover, many restaurants are now going to be categorized as small-scale taxpayers. This means that after May 1, the comprehensive rate of tax paid by restaurants will be reduced to 3%, and the tax burden will be significantly reduced.

The restaurant industry and many are individual businessmen, and China's business tax and value-added tax are starting point, this part of the monthly sales (business) income does not exceed 30,000 yuan of restaurants, the original exemption from business tax, will continue to be exempted from value-added tax in the future.

2 general taxpayers

Of course, many people will also notice that the tax rate is adjusted to 6%, which means that the tax burden has increased?

The relevant tax administrator explained that the business tax is a link tax, that is, as long as the business, regardless of whether it is a loss or a profit, have to pay the tax.

And VAT is a value-added part of the tax based on goods or services, the tax rate has increased, but some of the fixed assets purchase cost can be deducted, the actual tax burden is reduced.

That is, although the tax rate has increased by one percentage point, but the taxable sales will be much lower, the overall tax paid is still less than now.

The catering industry has been calling for a tax break for years

Looking back at the history of the camping reform, despite the launch of the pilot from 2012, the catering industry has not been included in the scope of the reform. With the thinning of profits in the catering industry, catering practitioners have been increasingly vocal about tax reform. For several consecutive years, the two sessions of the representative members of the proposal motion, camping tax reform are among the submission.

According to the Guangzhou Catering Chamber of Commerce of the enterprises belonging to the survey, enterprises need to bear 50 taxes and fees, totaling about 12.5% of the enterprise revenue; Nanjing catering industry taxes and fees 14, occupying 8.7% of the revenue; Wang Huimin, chairman of the small South China Group, said that Shanghai catering enterprises to bear the taxes and fees of about 20, occupying 8% -13% of the revenue.

In this year's two sessions in Guangzhou, member Liu Weijia again mentioned the catering industry tax heavy. "Take the restaurant 98 yuan / example of white cut chicken, for example, now the restaurant every sale of a white cut chicken, to lose 4.35 yuan."

Yan Qi, a member of the National Committee of the Chinese People's Political Consultative Conference (CPPCC) and chairman of the Chongqing Taoranju Group, CPPCC member proposal to mention the camp again. She said that the burden of the catering industry is really very heavy, according to the China Cuisine Association and the Chongqing Chamber of Commerce and Industry Federation of the data show that the tax is up to eighty-some.

Yan Qi said helplessly, China's consumption trend is driving the catering mass to become mainstream, but on the other hand, taxes and fees are still "high-end", "heavy taxes and fees" has made China's food and beverage enterprises in the development of an embarrassing situation and slippage.

Business tax is no matter whether you make a profit or not, you have to levy a tax, so it is an unreasonable tax, which is why our country has to carry out the "camp to increase" reason.

Can the camp to increase the burden in place

Shouted for so many years, the catering industry is finally included in the camp to increase the pilot scope. Of course, this also requires the restaurant business to improve the financial system, especially the general taxpayers, because the tax reduction is based on the premise of input credits. To make an analogy, if the restaurant goes to the food market to purchase ingredients, vendors are unable to give invoices, this part of the expenditure can not be deducted.

In addition, for the restaurant industry, the cost of labor is a significant expense, and these can not be deducted. In the extreme case, if there is no deduction, the company pays tax at a rate of 6%, and the amount of tax paid increases rather than decreases.

Yin Biao, founder of the Beijing-style dishes brand Indian Lane Bistro, told reporters that the Indian Lane Bistro belongs to the small-scale taxpayers, but he also saw the "Pilot Program" mentioned that 50,000 monthly flow of less than 3% of the enterprise tax, so the future is how to pay taxes he is not quite clear. Yin Biao believes that the camp reform increase for restaurant enterprises may increase costs and lower profits. Because most of the restaurant suppliers can not provide VAT invoices, for suppliers of enterprises, some are not qualified to open VAT invoices, some of which will increase the cost of invoices, increase the supply price, the cost is likely to be passed on to the restaurant, the restaurant can not raise the price, it will have to compress profits. Yin Biao believes that the real catering industry "tax cuts" practice or should be directly reduced tax points, such as before the catering industry bank card collection is 2%, and then in order to reduce the burden on the catering industry was canceled.

From the conversation with Yin Biao, the reporter also heard some restaurants do not dare to make the business concerns. In Beijing has 18 branches of the Indian Lane Bistro of each bistro is still an independent enterprise, so although the annual income of the overall enterprise has nearly 100 million, but the size of each can still be included in the category of small-scale. Some of the enterprises like Yinxiang Bistro so do not develop into "general scale" is because of the fear of not finding deductible inputs, it is easy to slip from micro-profit to loss.

Hong Kong-style dishes operating in the cousin of the restaurant's general manager Li Jingtao is very optimistic about the change. His restaurant is also a small-scale taxpayer, he believes that the catering industry in the majority of small-scale taxpayers, the camp to increase the abolition of the previous business tax, the value-added tax will be set at 3%, so that his restaurant directly benefit. He believes that there are fewer VAT invoices and fewer credits in the restaurant industry, but overall, the change will still result in a lower tax bill than the current one.

Operating Yunnan Dali specialties under the restaurant general manager of the immeasurable mountain Ben Sheng analyzed that some catering companies so will feel the pressure of the camp increase, because of its financial system is not standardized, if the catering business is every expenditure is invoiced, every purchase is invoiced, then the camp change is certainly able to reduce the company's costs. But at present, some enterprises have no invoice is already used to avoid taxes, in the process of moving towards standardization, is to make up for these costs, naturally appear to pay more than the original. He also admitted that the current let catering suppliers are to provide invoices is not in line with the industry's actual, but with the financial standardization, especially the enterprise to be bigger and stronger, to ensure the safety of the incoming goods traceable, or not be able to escape the direction of the camp change