Last year, the proportion of GDP of the tertiary industry in China surpassed that of the secondary industry for the first time, which became one of the main driving forces of China's economic development. Life service industry is different from the other three industries, and the industry format is relatively simple, including catering, accommodation, medical education, domestic service, dyeing, hairdressing and beauty, bathing, portrait photography, maintenance service and recycling of renewable resources. The life service industry has a complex category and a wide range, among which there are many self-employed and small and micro enterprises.
Before the implementation of the New Deal, China's life service enterprises generally adopted a business tax rate of 5%. After the "camp reform", general taxpayers pay VAT at the rate of 6%, and small-scale taxpayers adopt a simple collection method of 3%.
The initial implementation of the New Deal will be beneficial to economic development.
On the whole, considering the tax burden of active service industry after the reform, the tax burden of small and micro enterprises has been further reduced. Taxpayers in the life service industry are general taxpayers or small-scale taxpayers whether the annual value-added tax sales exceed 5 million. The collection rate of small-scale taxpayers is 3%, but it cannot be deducted; The average taxpayer's tax rate of 6% seems to be one percentage point higher than before, but the tax base has decreased. According to the financial training test, the actual tax rate of ordinary taxpayers is generally slightly lower than 3%. In the past, the tax base of business tax was turnover, while the tax base of value-added tax was actually gross profit, so for enterprises, the tax will not necessarily increase.
The problem needs urgent attention, and the supporting measures should also be followed up.
Although the tax contribution of life service technology is not as great as that of other industries, it is difficult to manage because of its scattered operators, small scale. Operators are self-employed and generally lack tax risk awareness, which is likely to lead to tax evasion or overpayment. For example, the tax bureau requires small-scale taxpayers to become ordinary taxpayers after the turnover reaches a certain amount, which fails to attract the attention of many operators and may eventually lead to serious "tax evasion" risks. Remind operators to pay attention to tax evasion, tax declaration time and declaration qualification. On the other hand, if the client is a business person, it is debatable whether the invoice can be deducted for the company's dining out operation.
Opportunities and challenges coexist, and management planning comes first.
Compared with the previous tax burden, this change is both a challenge and an opportunity for enterprises. This time, it is not the repair of the original system, but the establishment and innovation of the new system, in which many new situations and problems will appear constantly in actual operation.
Enterprises can adopt outsourcing or refined accounting methods. Because some businesses may involve two tax rates, such as hotel selling souvenirs and hotel take-away business. Accountants can account for separate businesses/departments separately to avoid the increase of tax burden caused by high tax rate. In order to realize the smooth transition of "camp reform", the management should improve their ideological understanding, study the countermeasures to realize risk management and control, make reasonable plans and reduce the cost of tax reform; Financial personnel should pay attention to tax declaration and invoice management, pay attention to policies and regulations, and give consideration to government communication and coordination. According to the industry experience that has implemented the "camp reform", after the implementation of the new policy, the finance and taxation departments will give financial subsidies to enterprises with increased tax burden. Remind financial personnel and managers to pay attention to the follow-up notice of the competent tax authorities on financial subsidies and apply for financial support/financial subsidies in time.