Pilot of changing business tax to value-added tax, which industries will carry out the pilot of changing business tax to value-added tax 20 12 1+0, and carry out the pilot of changing business tax to value-added tax in Shanghai transportation industry and some modern service industries. At this point, the tax reform of goods and services has begun.
From August 20 12 to the end of the year, the State Council expanded the pilot program of camp reform to 1 0 provinces and cities, starting in September. By August 20 13/day, the scope of "camp reform" was extended to the whole country for trial implementation.
From 20 14 65438+ 10/0, the railway transportation and postal services have been included in the pilot project of changing business tax to value-added tax, and the transportation industry has all been included in the scope of changing business tax to value-added tax.
From June 20 14 1 day, the telecommunications industry will be included in the pilot scope of changing business tax into value-added tax.
From May 1 20 16, the construction industry, financial and insurance industry and life industry will be included in the pilot scope of changing business tax into value-added tax.
Now, the reform of the camp means that the original business tax is changed to value-added tax. Both business tax and value-added tax belong to turnover tax (based on the turnover or quantity of taxpayers' commodity production and circulation links and the turnover of non-commodity transactions). According to China's original tax system, business tax is levied on some businesses and value-added tax is levied on some businesses. After the implementation of the camp reform, the original business tax will be changed to value-added tax, and business tax will no longer be levied.
The reform of the camp in Kunming will be carried out nationwide from August 2065438 to August 2003. At present, there are transportation and modern service industries. Baidu search "training materials for camp reform"
Taxed income from taxi and transportation services is 40,000 yuan (not accounted for separately). As the applicable tax rate for taxis is 17%, and the applicable tax rate for transportation is 1 1%, according to the provisions of the Value-added Tax Ordinance, the value-added tax should be calculated at a high tax rate and not separately accounted for. Value-added tax payable for this topic = 40000/1.17%+10000/17% = 7264.96 yuan.
Output value-added tax
65438+200,000 yuan+65438+800,000 yuan+(212/1.16 * 6%) =1.5 million yuan.
Withholding value-added tax
24+34 = 580,000 yuan
VAT should be paid this month.
150-58 = 920,000 yuan.
The for-profit value-added advertising industry refers to the business of using books, newspapers, magazines, radio, television, movies, lamps, street signs, posters, window displays, neon lights, light boxes, etc. to publicize and provide related services for introducing goods, operating service projects, cultural and sports programs or announcements and statements. Cultural construction fees are levied according to the taxable scope of the advertising industry, and are generally levied by the national tax after the reform of the camp. Your unit's art production business is similar to Wentong Printing Store in business scope (the advertising industry needs substantive examination by the Industrial and Commercial Bureau, and the business scope is generally expressed as "designing, producing and acting as an agent for domestic advertisements and publishing advertisements in its own media") or in actual business content. However, it is difficult to transfer back to the local tax. The tax rate of small-scale enterprises is only 6%, which is similar to the original local tax rate of 5%. It is suggested that the best policy is to maintain the status quo and pay cultural fees according to the actual situation.
Some modern service industries belong to the scope of business reform, such as information technology services, consulting services and R&D technical services. Specific can only ask the administrator, how could he not know?
You take the tax registration certificate to the window of the national tax reform and ask if your company has added "value-added tax" now. Because if it belongs to the scope of the reform of the camp, even if the procedures for the reform of the camp are not handled, the system will automatically add VAT.
If you don't call, go directly to the tax bureau and ask, and see what industry your company is, and you will naturally know.
The following answers come from Beijing Licheng Financial Agency Company.
Suggest contacting State Taxation Administration of The People's Republic of China as soon as possible. Beijing's camp reform has been basically completed, and most enterprises have completed the declaration for the second month. You never applied. How to declare the tax in September and 10? It should be that after filling out the form, you should attend the training of tax control system and buy a new tax control system, and then you can buy tickets and apply for classes. Maybe it's because there are many companies that have increased their business recently and missed you. You can contact the special administrator or tax control service provider in your area for advice on training and purchasing tax control system.
VAT taxpayers are divided into general taxpayers and small-scale taxpayers according to the sales volume and accounting level. 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.
2. 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.
3. For the general taxpayers of catering enterprises, the tax reduction after the reform of the camp is based on the input deduction. 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%) ×/.