In the month of October, the deadline for extending the scope of the trial to increase the number of operations to 10 provinces and cities before the end of the year was less than two months. Each pilot area has been in full swing and has accelerated the pace of preparations for the pilot program of “reform from businessâ€. As for the road passenger transport industry, which has experienced increasing tax reforms after the implementation of the “reform from the campâ€, whether it has been considered by various localities and related transitional policies have been introduced, and how does the road passenger transport industry involved today react?
Road passenger traffic is counteracted by favorable policies
“Business tax is taxed in full in accordance with turnover, and the calculation is simple. However, it does not take into account the fact that the company’s costs include items that have already passed taxes. There is a double taxation, which is neither reasonable nor scientific. VAT is the difference tax after deduction of costs. It is relatively more scientific and more reasonable to tax the net increase in links,†Wang Guangzhao, secretary-general of the Shenzhen Road Transport Association, told reporters. The country's “reform by business increase†pilot is a benefit-for-merging policy that helps companies reduce their burden, and the policy itself is correct. And should be implemented.
“Statistical data after the trials in Shanghai in January this year showed that about 89.1% of the pilot taxpayers’ tax burden has been reduced to varying degrees after the pilot’s reforms began in January this year. 10.9% of the pilot companies’ tax burden has been increasing and the road transport industry has been This is 10.1%," Wang Guangzhao said.
According to statistics from the Shanghai tax authorities, as of June 15 this year, 6,647 taxpayers in the transportation industry in Shanghai have applied for a total value-added tax of 2.30 billion yuan, compared with the business tax calculated according to the original business tax method, a net increase of 120 million yuan. Among them, the road transport increased tax revenue by 150 million yuan.
"Policy originally intended to reduce the tax burden on enterprises and avoid double taxation. As a result, the tax burden on some industries has increased substantially. This is inconsistent with the country's intention to issue a policy of 'reform by business reforms,'" Wang Guangzhao said.
Or increase losses
This is related to the particularity of the road transport industry. “According to China’s tax laws, the calculation of VAT requires the use of output tax minus input tax, which is the tax amount of sales revenue minus the deductible input tax in the cost.†Wang Guangzhao explained that the original road transport industry was in accordance with 3%. Business tax is levied and changed to 11% of value added tax after the “business change†and the sales tax amount has increased by nearly 10 times. This part of the increase in tax burden can only be offset by a corresponding amount of input tax credit.
According to the relevant regulations, out of the operating costs of the road transport industry, only the expenditures for newly-purchased vehicles, vehicle maintenance, fuel, intermodal transport, outsourcing, daily office, and operating water use points can be deducted from the input tax. The expenses such as labor costs, overpass fees, and insurance costs, which account for a large proportion of operating costs, are not included in the VAT input deduction scope.
“This part of the deductible projects accounted for less than 40% of the cost of road transportation industry, which led to a significant increase in the overall tax burden of the company after the 'business reforms were increased.'†Wang Guangzhao said, according to estimates, Too few deduction items will lead to a significant increase in the tax burden of long-distance passenger transport companies after the “reformation increaseâ€, which will undoubtedly be a severe blow to the passenger transport enterprises that already operate at a meager profit.
The data provided by the Shenzhen Road Transport Association shows that the current monthly cost of a passenger bus is approximately 151,452 yuan. According to the current profitability of the passenger transport industry, a bus can create a turnover of 159,432 yuan. According to the taxation method of 3% of the turnover before the tax reform, the vehicle must pay 4783 yuan per month.
After the “business reformâ€, the amount of tax to be paid by the enterprise shall be calculated as 15799.7 yuan in accordance with the formula of 11%. Since only the cost of the input tax of 82,347 yuan can be used as an input tax offset item, according to the VAT calculation method, the deductible amount is 8160.6 yuan. After subtracting input tax from output tax, the value-added tax calculated is approximately 7,639 yuan, which is 2856 yuan higher than the previous tax, which is equivalent to a 60% increase in tax burden.
A person in charge of a passenger transport company stated that even if there are limited deductible items, some of them often fail to get value-added tax invoices, especially for the fuel and repair expenses incurred by small gas stations and repair shops. VAT invoices are obtained so that they cannot be used for input tax credits.
“Like Guangdong, passenger vehicles sent to Guangxi are refueled or repaired in Guangxi. Since Guangxi has not implemented 'reformed by the camp' and cannot provide VAT invoices, this part of the cost may not be deductible.†Wang Guangzhao stated that Under the current situation that “campaign increase†has not been implemented nationwide, there are fewer deductible charges for the road passenger transport industry.
"The impact is too great. If we follow this reform, not only will we have to deal with many new taxation projects, our tax burden will also increase substantially." He Fan, general manager of Tianjin Xiaolong Passenger Transport Co., Ltd. told reporters that if the consequences are so, they "Of course I don't want reform." Many road passenger transport companies have stated that after the “reform from business reforms,†the tax burden of enterprises has generally increased significantly. If the policies are not issued in time, the industry may face losses.
Transitional policies have been introduced to ease the benefits of harvest
According to the deployment of the State Council, pilot projects in 10 provinces and municipalities shall begin to implement pilot projects for social organizations starting on August 1, 2012. The time for conversion of old and new tax systems varies from place to place. Beijing was September 1, 2012, Jiangsu Province and Anhui Province were on October 1, 2012, Fujian Province, and Guangdong Province were November 1, 2012, Tianjin City, Zhejiang Province, Hubei Province is December 1, 2012.
So far, Beijing, Jiangsu, and Anhui have all started pilot projects for "reform and increase," and other regions are also stepping up their deployment of pilot preparations. Judging from the survey conducted by reporters, the tax burden on the road passenger transport industry has increased rather than decreased. Most pilot regions have introduced or are planning to introduce a transitional financial support policy for the pilot period.
"After the 'reform from the battalion' has no effect on us, the tax burden is still calculated to be 3%, which is equivalent to just changing a name, changing from local tax to national tax, and changing from business tax to value-added tax." Beijing Xianglong Alza Passenger Transport Wang Bo, general manager of the company, told reporters that he said with a smile: "If you want to increase the cost, you will spend 10,000 yuan more for a tax machine."
According to Ms. Han of the Finance Department of Xianglong Alsal Passenger Transport Company, Beijing adopted the “simple revenue increase†model during the pilot phase of “reform and increase†in Shanghai, that is, to provide passenger transport, public transport, rail transit, taxis and other public transportation. Service VAT general taxpayers can choose the simple tax calculation method and pay VAT according to the tax-free sales multiplied by 3%. The calculation formula of the tax payable is the same as that of a small-scale VAT payer.
“The Beijing Municipal Bureau of Taxation did a lot of training before the pilot on September 1st. We started and we were afraid that after the change, the tax burden would increase. It was only at the end of August that we learned from tax officials that Beijing included provincial passenger transport as a passenger bus. In terms of categories, tax calculations are made using simple tax calculation methods, and the IRS has conducted investigations on companies in various industries. If the tax burden increases, it will provide financial assistance accordingly.†Ms. Han said that strictly speaking, the company’s tax burden is higher than the original When the business tax was collected, it was "a little bit less."
Zhang Haibing, deputy general manager of Suzhou Automotive Passenger Transport Group Co., Ltd., also stated that since Jiangsu province also adopted the “simple revenue increase†model, the tax burden of the group after the “cunning reform†has not been affected much.
Xiamen City, Fujian Province, has introduced a transitional fiscal support policy of “reform by businessâ€, and before the full implementation of the reform, the Xiamen pilot enterprises will return the increased tax burden and reduce the impact of the reform on corporate tax burden. Pilot enterprises may submit applications for settlement support funds to the financial department, submit application materials in accordance with the regulations, and the financial department will apply for transitional financial management based on the principles of “funding for supporting funds in the middle of the year, balance of fund for year-end settlement, and unified liquidation after the expiration of policiesâ€. Support.
Other pilot regions such as Tianjin, Zhejiang, and Anhui have also stated that they will properly resolve the tax increase after the pilot, and the government will properly solve this problem through the establishment of financial support funds.
"Yesterday, the Shenzhen Municipal Office of the State Administration of Taxation convened a conference that we had held in the past for half a day. On November 1st, 'the reform of the camp' will be implemented. On December 1st, relevant companies will have to declare value-added tax. The time is very urgent." Wang Guangzhao said: "It is said that Shenzhen The relevant government departments of the city had formed a survey team to conduct investigations in pre-provincial cities such as Shanghai. These pre-provincial provinces and cities all have transitional policies.†He believes that Shenzhen will certainly introduce some transitional policies. , but "the problem is not great."
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