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The author:(作者)hpmailerpublished in(发表于) 2013/12/5 11:08:42 Railway transport and postal services sectors into camp to increase _ Sina news
Rail transport and postal services sectors into "camp to increase"
Zhang Jing
A State Council Executive meeting decided yesterday to continue to expand their "camp changed increases" in scope, from January 1 next year, will increase rail transport and postal services sectors into the camp changed the pilot, so far have all been incorporated in the transport business to increase range. But previously identified telecommunications industry did not participate in the expansion of the surrounding "landscape".
At this point, in April this year Executive meeting of the State Council's "camp changed increases" on time and, in the "double-spread around" have been settled. On August 1 this year, after local pilot "1+7" industry "camp to increase" official push at the national level. Academics surveyed agreed that the pilot tax time as short as possible, mature push as soon as possible, in order to avoid the burden of inconsistent and unfair.
Yesterday's Executive meeting of the State Council pointed out that camp changed increasing discussion on financial and taxation system reform "plays", are important elements of implementing 18 plenary session on tax reform. Nearly two years of camp to increase pilot and expand Wai this year has achieved obvious results, a powerful impetus to development of service industry and promote structural adjustment, increasing employment.
It was recognized that "the battalion changed increases" after pushing into the rail transport and postal services sectors, transportation has been fully integrated into the camp to increase range, would not only reduce the overall tax burden in the transport, promote development of circulation industry, will also promote the country involved in further reducing the tax burden of enterprises, especially small enterprises, making this a major reform of the bonus.
In January 2012, camp to increase pilot work first started in Shanghai, modern service industry in pilot sectors for the transportation industry, as well as 6. Since August last year, upgraded expanded to 10 provinces of Beijing, Tianjin. From August 1 this year, the "1+7" industry conversion increase of camp pilot spread around the country.
Prior to the pilot, and transport have reflected "increased camp changed" not eased tax burden after, due to the offset chain is not complete and other reasons, the companies lack bargaining power problems. In this regard, the Ministry of Finance officials, scholars and research institutions have said on different occasions, mainly because the reform does not go far.
Scientific Research Institute of the State administration of taxation last month, Jin Dongsheng, Deputy Director of "camp to increase expansion of the hundred days" campaign said that "increased camp changed" while the pilot obtained tax conversion results, and face reform incomplete, difficult Division, part of the mixed management issues such as poor local coordination of the State, need to be addressed through deepening reform. With the continuation of the pilot, to reform, economic operation and the burden on enterprises, collection and management of revenue, and the effect of these measures to evaluate and improve the experience, improved policy. On this basis, but also continued to broaden the scope of reform, promote the further development of the reforms.
But, Societe Generale securities in a copies Institute reported in the analysis has "camp modified increased" on traffic transport of effects, think assumed future railway van games income applies Yu 11% of VAT rate, other multi auxiliary industry applies Yu 6% of VAT, camp modified increased Hou, due to railway transport industry main cost human cost, and depreciation, are cannot enjoy purchase tax rushed arrived, this will led to railway tax increased, company net profit declined.
Bai Jingming, Deputy Director of the finance section of the Ministry has previously said promoting reformation of camp increased more from a macro perspective, how for the development of China's economy, China's tax system fair to create a long-term mechanism, which is the crux of the problem.
In his view, the transportation sales tax percentage is relatively low, less than 10%, at 6% or 7%. Modern service industry a much smaller, but sales tax contribution is not significant, in both sectors as the starting point, while the tax is small, but more often reflect the transformation and upgrading of the industrial structure. "True reform difficult to gnaw the bones are in the back. ”
铁路运输和邮政服务业纳入“营改增”
张静
昨天召开的国务院常务会议决定，继续扩大“营改增”试点范围，从明年1月1日起，将铁路运输和邮政服务业纳入营改增试点，至此交通运输业已全部纳入营改增范围。但此前确定的电信业并不在此次扩围“版图”中。
至此，今年4月国务院常务会议提出的“营改增”在时间和行业上的“双扩围”都已落定。今年8月1日，此前局部试点的“1+7”行业“营改增”正式推至全国范围。受访的学者一致认为，税种试点时间越短越好，成熟后就尽快推开，以避免造成税负的不统一和不公平。
昨日的国务院常务会议指出，营改增是深化财税体制改革的“重头戏”，是落实十八届三中全会有关税制改革要求的重要内容。近两年的营改增试点和今年扩围已取得明显成效，有力推动了服务业发展，促进了结构调整，增加了社会就业。
会议认为，“营改增”推至铁路运输和邮政服务业后，交通运输业已全部纳入营改增范围，不仅会减轻交通运输业总体税负，促进流通行业发展，还将推动全国范围所涉及行业企业特别是小微企业的税收负担进一步降低，使这一重大改革的红利持续。
2012年1月，营改增试点工作首先在上海展开，试点行业为交通运输业以及6个现代服务业。去年8月开始，分批扩大至北京、天津等10个省市。今年8月1日起，“1+7”行业的营改增试点全国扩围。
在此前的试点中，交通运输业时有反映“营改增”后税负不降反升，由于抵扣链条不完整等原因，企业缺乏议价能力的问题。对此，财政部门官员和科研机构学者在不同场合均表示过，主要是由于改革尚不够深入。
国家税务总局科研所副所长靳东升在上月“营改增扩容百日”的活动上指出，“营改增”试点在取得税制转换等成绩的同时，还面临改革不彻底、混业经营难划分、部分国地税机关配合协调不佳等问题，需要通过深化改革解决。随着试点的延续，要围绕改革、经济运行、企业负担、财政收入、征管效果这些方面进行评估和完善经验、完善政策措施。在此基础上，还要继续扩大改革试点的范围，推动改革的进一步发展。
不过，兴业证券在一份研报中分析了“营改增”对交通运输业的影响，认为假设未来铁路客货运收入适用于11%的增值税税率，其他多元辅业适用于6%的增值税，营改增后，由于铁路运输业主要成本人力成本、折旧等都无法享受进项税冲抵，这将导致铁路税负增加，公司净利润下降。
财政部财科所副所长白景明此前表示，推进营改增更多要从宏观角度考虑问题，怎么样为中国经济的发展、为中国税制的公平创造一个长效机制，这是问题的核心。
他认为，交通运输业在我国的营业税中占比相对较低，不足10%，在百分之六七。现代服务业小行业多，但是营业税税收贡献并不大，以这两个行业为切入点，虽然税收规模不大，但更多体现产业结构转型升级。“真正改革难啃的骨头是在后边。”
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