Implemented to increase policy, involving more than 1000 taxpayers, under complicated circumstances, how to deal. But the most difficult to gnaw "bones", or a construction and real estate industry. As the emphasis and difficulty in the reform, these two industries can "win", in relation to the success of the tax system transformation and economic running smoothly.
Companies worry about: "jump" big tax rate, there is no enough income deduction, it is not easy to want to cut taxes
Camp to increase after the construction and real estate industry from the original 3% respectively, the operating rate of 5%, to 11% of the value-added tax. Tax changes so big, what influence on the enterprise tax burden, the popular social attention.
"We measure, after a 11% value-added tax, enterprise income tax deduction to achieve 72.7%, taxes to pay 3% sales tax on flat with the original. At present, the company's input offset is around 60%, after the camp to increase our tax is increasing." In early April, the financial manager of a construction group in hubei province when it comes to camp to increase looked worried.
Many construction companies have similar concerns. They reflect, the construction of the main deduction from building materials, such as sand, cement, steel, but provided by sand stone is a small business or self-employed, it is difficult to obtain the input tax invoice. Tax rates rise so much, if not enough deductible tax may rise. Why even have enterprise is put forward, the construction and real estate industry to apply 11% VAT? If the applicable tax rate of 6%, would not have prominent contradictions.
"These two industries dimension scale big, long industry chain, tax ratio is high, hold jobs. To increase the camp involving nearly 2 million taxpayers, two industry is the key and difficult point for reform." Deputy director general of state administration of taxation of goods and services tax department come to introduce, in 2015, two major industries to achieve business tax 1.12 trillion yuan, accounting for nearly sixty percent of all tax revenues, a significant role in the national economy, the reform scheme design must carefully consider, careful decision-making.
Full battalion to add a bright spot, is the real estate into the deduction. New value-added tax, real estate contains all sectors deductible, and is also the biggest tax cuts. Construction, real estate tax rate of 11%, for all enterprises, factories, office buildings, business shop whether to buy or rent, can be deductible. For example, the real estate enterprise with 100 million yuan, can tax 11 million yuan, tax cuts is considerable.
Construction and real estate industry is the relationship between upstream and downstream, construction on the output tax invoice, for the real estate industry is the income tax invoice, can be deductible. If construction tax rate of 6%, the real estate less income tax deductible, costs will increase; If the real estate industry also implements the tax rate of 6%, other enterprises of real estate deduction becomes small, the burden of all industry efforts to discount. In addition, the raw materials of construction, real estate and so on many income tax rate of 17%, output rate also shoulds not be too low.
Policy melancholy: "tailored" a number of special arrangements, alleviate the pressure of the enterprise current
In general, the enterprise can get how much income tax invoice, with the enterprise's own management level and operation specifications degree of correlation. But looked from the reality, due to the upstream enterprises small, scattered and disorderly, sand stone, the material such as conditions it is often difficult to obtain the VAT invoice. Don't have enough invoice deduction, are difficult to adapt to two big industries tax system transformation. How to solve this problem?
"Considering the importance and particularity of construction and real estate industry, finance and tax departments after many research, according to the characteristics of these two industries' tailored a series of special policy arrangement, it is the content and quantity are all previous reforms, to ensure that the whole industry tax reduction does not increase only." Come is introduced.
For construction companies, most of the simple average taxpayer can also choose to tax, including the old project has commenced material enterprises and clear the contractor, which provided basic covers all construction management pattern. Choose simple tax, the tax from 3% to 3% of the enterprise. At the same time, which provided from building enterprise plan tax basis, choose simple tax total subcontracting project also allows the difference deduction, and so on, this policy is in line with the principle of value added tax, arrangements and honestly to the construction enterprises to reduce the burden.
For real estate enterprises, the general taxpayers selling real estate before old pilot project, sale or lease of real estate, etc., on the premise of maintaining the original business tax base, allowing them to choose simple tax, the taxpayer's tax from 5% to 4.76%. For real estate development difference between tax policy for the new project, considering the real estate development cost of gold of land sell one's own things is larger, the real estate enterprises to develop new project, the tax basis of allow deducts the land payment of land price.
In addition, the tax authorities for income tax invoices of these two industries, adopt the corresponding collection supporting measures. For example, in order to solve the problem of insufficient construction procurement sand stone deduction, at the location of the building materials market, large engineering projects to set up the special invoices for value-added tax agency, for small-scale sand stone supplier invoices and temporary operators must.
Closely tracking: focus on enterprise tax changes, help enterprises to understand and use good change policy
With the implementation of a series of transitional policy arrangement, the enterprise to the camp to increase what's new views and new feelings?
"For the camp to increase, the enterprise was originally fear and resistance, even quite anxious. Now it is a stone fell, more confidently." Jinzhong city, Shanxi Province, shanxi hui's real estate development co., LTD., the financial manager Hao Chengbo, said real estate taxes will present a downward trend overall. Company in 2015 operating income is calculated, after income tax deduction, the tax 5 million yuan less than the original business tax.
Said wu jun, chief of the internal revenue service in Shanxi Province at present, the province's tax department has carried out field investigation and research on the real estate industry, the trace analysis of real estate enterprise tax changes. Especially tutoring during the real estate enterprises on their operating cost and expense item by item analysis, help enterprises to understand and use good change policy.
"National this policies consider very thoughtful, in simple terms, is the enterprise can according to the engineering actual situation, choose their tax on a lower tax rate. 2015 of the income from the enterprise cost scale, our tax burden is significantly decreased." Zhejiang zhongnan construction group jian-rong wu, chairman of the board, said in a lower taxes at the same time, also "reversed transmission" enterprise constantly standardize management, establish a sound internal financial system, is the enterprise self purification, self-improvement, an important opportunity.
"From the system design, construction, real estate industry to implement change, both good for the long-term development of the industry, also make the dividend policy benefit each link." Huaxia new supply-side economics institute director jia kang, said construction labor services, real estate into the buckle chain, not to the downstream enterprises "cost reduction", or "inventory" of real estate enterprises has positive significance, is the important measure of supply side structural reforms.
"In the past, some construction enterprise projects do not do, only through the layers of the subcontract sit into. Camp to increase will be reversed transmission enterprise for the input of special VAT invoices, promote enterprise business model transformation, refine the professional division of labor." Jia kang think that, in view of the camp change appeared in the process of raising some of the new situation, the relevant departments should closely track to strengthen research, timely find problems and solve the problem. Let more enterprises enjoy the reform of the dividend.
