A large wave of new policies implemented in May, the money without paying-battalion to increase, pensions market, Provident Fund, social security-IT information
Today, the "camp changed by" a number of economic areas, such as new rules the new lift will be officially landed, affects business and living. After years of trial and practice, May 1, the tax VAT will be implemented throughout the country, is expected to reduce the tax burden of more than 500 billion yuan, while old-age insurance, unemployment insurance and Provident Fund deposit ratio of enterprises also to implement the gradual decrease, basic old-age insurance for enterprise employees payment ratio to drop to 20% or below.
"Camp changed by" purpose of housing transactions in the country tax burdens
On May 1, China will fully implement the camp changed, and by expanding into the construction industry, real estate, finance, service industries, new real estate and all enterprises included into the scope of deduction of VAT, tax reduction does not only ensure that all industries increased.
"The original VAT industries such as manufacturing, Commerce, early and has been included in the scope of transport, postal services, telecommunications, part of the modern service industry, due to four major industries included deductible input tax the VAT increase, taxes will go down. "Finance Minister Lou Jiwei stressed that all industry tax burden reduction through policy design does not increase can be done, but it does not ensure that all corporate taxes declined.
"Camp changed by" what is changed? Business tax as a tax in the price, taxes included in the price of object of taxation, double taxation disadvantage suffered much criticism; in contrast is that sales tax is additional tax attached to the tax in the price of goods or services other than taxes.
It is easy to see,"camp to increase" is one of the important aims to reduce burden on the taxpayer. Through a unified tax system, linking the chain of services within and across two or three industries to offset, institutionally eliminating double taxation, tax-neutral role into full play.
From General second-hand House transaction tax changes of interest, prior to the new deal, second-hand House transaction needs to pay the business tax rate to 5%, after the reform, the business tax were replaced by taking the sales tax, although the rate unchanged, but different ways of calculating taxes all ease.
In a House that cost 1 million Yuan, for example, past when a 5% tax, X5% tax formula for 1 million Yuan, paid 50,000 yuan of sales tax. After levying VAT rates or the 5%, but because the sales tax is additional fees and taxes, so the tax base is 1 million RMB/(1+5%), which pays sales tax of 952,000 5% 47,600, 2400 Yuan less tax.
Social insurance rates will be phased reduction in personal benefits are not affected
On April 14, human resources and Social Security Department, two ministries of Finance jointly issued the notice on stage to reduce insurance rates, notice a clear stage reduced old-age pension and unemployment insurance, and maternity insurance and basic medical insurance to be merged.
Reduce how much? Notification provides, May up, Enterprise workers basic pension insurance units payment proportion over 20% of province, and city, and district, units payment proportion fell to 20%; payment proportion for 20%, and and last year end of pension cumulative balances can paid of months number above 9 months of, can stage of will units payment proportion reduced to 19%; unemployment premium rate stage fell to 1%-1.5%; addition, also clear to merged birth insurance and basic medical insurance.
Turning to the objective of reducing rates, society Vice Minister Zhang Yizhen said earlier that reduced has three aspects of the basic old-age insurance, is a condition of provinces reduced rates; second, lower rates in a period of temporary execution in two years; the third is 1% lower.
For ordinary people, reduction in social security payment rates will affect the treatment of individuals in the future? "Directly linked to the issue of Fund collection and treatment is not. Reducing the contribution rate does not affect the pension calculation, treatment of individuals will not be compromised. "China Central University of finance and Director of the Center for social security studies Chu Fuling said.
Highest proportion of housing Provident Fund deposit 12% may reduce the burden on enterprises
Synchronized with the social stage reduced rates, housing Provident Fund deposit ratio also cut its implementation stage, policy implementation by two years.
On April 15, the Ministry of housing and urban-rural development Lu Kehua, Deputy Minister policy briefing at the State Department said China will be staged starting from May 1 this year to reduce housing Provident Fund deposit ratio, where the deposit ratio will be higher than 12% standard adjustment shall not exceed 12%.
According to Lu Kehua says, in 1994 began implementation of housing accumulation fund system in the country, in 1999, the State Council promulgated regulations of the housing Provident Fund management, first revised in 2002. Since its inception in the housing accumulation fund system, already has more than 100 million paid workers housing fund to solve the housing problem.
Reasons for specification of Provident Fund deposit ratio? Lu Kehua said, stage reduced Provident Fund deposit proportion main consider points: first, central economic workshop clear proposed "to capacity, and to inventory, and to lever, and drop cost, and fill short Board" five big focus task, stage appropriate reduced housing Provident Fund deposit proportion, is drop cost of content one of; second, Provident Fund in current "five insurance a gold" of share also compared big, move can reduce enterprise burden; again, enterprise is economic development of based, stage appropriate reduced housing Provident Fund deposit proportion, Can enhance the vitality, promote quality and efficiency.
Regulations of the national social security fund May pave the way for purposes of pension market
On March 28, the Chinese Government released the alert displays, regulations of the National Social Security Fund Executive meeting of the State Council on February 3, 2016 122th passed, since as of May 1 this year. National Council for Social Security Fund will be able to accept provincial delegates management and operation of social insurance fund.
People Club spokesman Li said earlier, in order to ensure the operationalization of the Fund collection to the central level can, who is coordinating the National Social Security Fund Council, the Department develop the old-age insurance fund investment strategies, for short-, medium-and long-term investment objectives and risk management policies clearly and determine appropriate asset allocation programs, and ensure the smooth launch of this work this year.
The sixth article of the Ordinance, the National Council for social security fund investment and operation of the national social security fund, should adhere to the principles of safety, profitability and long term, in the approval of the State Council's fixed-income, stock class and not within the listed asset classes such as equity and its rational distribution of assets. Market scale of current pension is expected to enter the market as much as 600 billion.
Meanwhile, the Ordinance makes it clear the national social security fund investment managers, custodians may not have the following behavior: confusion in other property investment of the national social security fund, custody; disclose their duties to facilitate access to unpublished information of the national social security fund, or exploitation of this information, whether express, implied others engaged in related activities; laws, administrative regulations and other acts prohibited by relevant departments under the State Council regulations.
The "national social security fund in accordance with relevant State regulations, enjoy tax breaks. "The regulations said.
18 administrative fees exemption was extended to all businesses and individuals
On April 28, issued by the Treasury on broadening the range of 18 administrative fees are exempted from notification, the notice pointed out that, on May 1, the current 18 items for small and micro enterprises are exempted from administrative fees to extend the exemption to all businesses and individuals.
Specific including: agricultural sector of domestic plant quarantine fee, and new veterinary drugs approval fee, and imports veterinary drugs license approval fee, and veterinary drugs code, and veterinary drugs specification and veterinary drugs professional standard containing varieties production approval fee, and has production veterinary drugs varieties registered registration fee, and tractor plate (containing plate frame, and fixed seal device) fee, 11 items; and quality supervision test quarantine sector of social public measurement standard certificate fee, and standard material grading certificate fee, 7 items.
May opening of the Beijing-Tianjin-Hebei increased high speed train services
It is reported that the railway over the past decade the widest range of run adjustment will be introduced on May 15 . Media reports said the adjustment of most major characteristic is the "orbit Beijing, Tianjin and Hebei" speed, including the Beijing-Tianjin-Hebei region will achieve circular interchange, increase of Beijing-Tianjin-Hebei morning and evening commuter rail trains and intercity travel to open 3 of Zhangjiakou-Beijing train.
According to the Beijing railway Bureau informed the 17th, after the adjustment, the Council amounts to an additional 32.5 passenger trains. Beijing railway passenger train the total to a record high of 610, accounting for about 18% of National Bank more than more than 3,400 pairs of passenger trains. The incremental hit a Beijing railway Bureau, covering a wide range of all history.
From the aspect of Jinan, Jinan East railway station will open for the first time the line is starting to train, up to 12 times (including 6 trip to the high line), increasing capacity of 5000 people, nearby residents will benefit directly from the Jinan East railway station take the train.
一大波经济新政5月施行，这些钱不用缴了 - 营改增,
养老金入市,公积金,社保 - IT资讯
今日起，“营改增”等一批经济领域新规新举就将正式落地，多方面影响企业经营和居民生活。经历多年试点和实践，5月1日起，营业税改征增值税将在全国范围内正式施行，预计将减轻企业税负5000多亿元；同时，养老保险、失业保险和公积金的企业缴存比例也要施行阶段性降低，企业职工基本养老保险单位缴费比例均要降至20%或以下。
“营改增”在全国范围内施行二手房交易税收将减负
5月1日起，我国将全面实施营改增，试点范围扩大到建筑业、房地产业、金融业、生活服务业，并将所有企业新增不动产所含增值税纳入抵扣范围，确保所有行业税负只减不增。
“制造业、商业等原增值税行业，以及前期已经纳入试点范围的交通运输业、邮政业、电信业、部分现代服务业等，因四大行业纳入增值税征收范围可抵扣进项税额增加，税负会普遍下降。”财政部部长楼继伟此前强调，通过政策设计所有行业税负只减不增可以做到，但并不能保证所有企业税负下降。
“营改增”到底改的是什么？营业税作为一种价内税，即税款包含在征税对象的价格之中，其重复征税的弊端屡遭诟病；与之不同的是，增值税是价外税，为税金附加在商品或劳务价格之外的税。
不难看出，“营改增”的重要目的之一就是为纳税人减负。通过统一税制，贯通服务业内部和二三产业之间抵扣链条，从制度上消除重复征税，使税收的中性作用得以充分发挥。
从民众普遍关心的二手房交易缴税的变化来看，新政之前，二手房交易需要交纳的营业税税率为5%，而改革后，营业税被取增值税取代，虽然税率不变，但计算方式的不同让税负所有减轻。
以售价100万元的一套房屋为例，过去征收5%的营业税时，计税公式为100万元×5%，即需要缴5万元的营业税。改征增值税后虽然税率还是5%，但由于增值税是价外税，所以税基是100万元/(1+5%)，即实际缴纳增值税为95.2万元的5%为4.76万元，少缴税2400元。
社保费率将阶段性降低个人待遇不受影响
4月14日，人力资源社会保障部、财政部两部委联合发布《关于阶段性降低社会保险费率的通知》，通知明确要阶段性降低养老保险和失业保险，并且明确要合并生育保险和基本医疗保险。
具体降低多少呢？通知规定，5月起，企业职工基本养老保险单位缴费比例超过20%的省、市、区，单位缴费比例降至20%；缴费比例为20%、且去年年底养老金累计结余可支付的月数高于9个月的，可以阶段性的将单位缴费比例降低至19%；失业保险费率阶段性降至1%-1.5%；另外，还明确要合并生育保险和基本医疗保险。
谈及降低费率的目的，人社部副部长张义珍此前表示，基本养老保险的降低包含了三个方面，一是有条件的省份降低费率；二是降低费率的期限在暂按两年来执行；三是降低一个百分点。
对于普通民众来说，社保缴存费率的降低会不会在日后影响个人待遇呢？“基金征收与待遇发放两者并不直接挂钩。降低单位缴费比例并不影响养老金计发，个人待遇不会降低。”中央财经大学中国社会保障研究中心主任褚福灵此前指出。
住房公积金缴存比例最高12%可减轻企业负担
与社保费率阶段性降低同步，住房公积金缴存比例也将施行阶段性下调，政策均按两年执行。
4月15日，住房和城乡建设部副部长陆克华在国务院政策吹风会上透露，我国将从今年5月1日起阶段性降低住房公积金缴存比例，凡缴存比例高于12%的一律予以规范调整，不得超过12%。
据陆克华介绍称，1994年开始在全国范围内推行住房公积金制度，1999年，国务院颁布《住房公积金管理条例》，2002年进行了第一次修订。自住房公积金制度建立以来，已经有1亿多缴存职工使用住房公积金，解决了住房问题。
至于规范公积金缴存比例的原因？陆克华表示，阶段性降低公积金缴存比例主要考虑几点：首先，中央经济工作会议明确提出“去产能、去库存、去杠杆、降成本、补短板”五大重点任务，阶段性适当降低住房公积金缴存比例，就是降成本的内容之一；其次，公积金在当前“五险一金”的比重也比较大，此举可减轻企业负担；再次，企业是经济发展的基础，阶段性适当降低住房公积金缴存比例，可以增强企业的活力，促进企业提质增效。
全国社保基金条例5月施行为养老金入市铺路
3月28日，中国政府网发布通知显示，《全国社会保障基金条例》已经2016年2月3日国务院第122次常务会议通过，自今年5月1日起施行。全国社保基金理事会将可以接受省级人民政府的委托管理运营社会保险基金。
人社部新闻发言人李忠此前表示，为了保证地方资金归集到中央层面后能够及时投入运作，人社部正在协调全国社会保障基金理事会制定相关养老保险基金投资运营策略，对短期、中长期投资目标和风险管理政策作出明确，并且确定相应的资产配置方案，确保这项工作今年能够顺利启动实施。
《条例》第六条规定，全国社会保障基金理事会投资运营全国社会保障基金，应当坚持安全性、收益性和长期性原则，在国务院批准的固定收益类、股票类和未上市股权类等资产种类及其比例幅度内合理配置资产。市场预期当前养老金可入市规模高达6000亿。
同时，《条例》明确全国社会保障基金投资管理人、托管人不得有以下行为：将全国社会保障基金财产混同于其他财产投资、保管；泄露因职务便利获取的全国社会保障基金未公开的信息，利用该信息从事或者明示、暗示他人从事相关交易活动；法律、行政法规和国务院有关部门规章禁止的其他行为。
“全国社会保障基金按照国家规定享受税收优惠。”《条例》称。
18项行政事业性收费免征范围扩大到所有企业和个人
4月28日，财政部发布关于扩大18项行政事业性收费免征范围的通知，通知指出，5月1日起，现行对小微企业免征的18项行政事业性收费的免征范围扩大到所有企业和个人。
具体包括：农业部门的国内植物检疫费、新兽药审批费、《进口兽药许可证》审批费、《兽药典》、《兽药规范》和兽药专业标准收载品种生产审批费、已生产兽药品种注册登记费、拖拉机号牌(含号牌架、固定封装置)费等11项；以及质量监督检验检疫部门的社会公用计量标准证书费、标准物质定级证书费等7项。
5月京津冀增开通勤高铁班次
据悉，近十年来铁路最大范围的运行图调整即将在5月15日实施。有媒体报道称，此次调整最大的特点是“轨道京津冀”的提速，包括京津冀市域将实现环列互通，增加京津冀早晚通勤化高铁车次，并增开3对张家口—北京的城际旅游列车等。
据北京铁路局17日通报，此次调图后该局共计增开旅客列车32.5对。北京铁路局旅客列车开行总数达到创纪录的610对，约占全国开行旅客列车3400余对的18%。其增量之大、覆盖范围之广均创下北京铁路局历史之最。
从济南方面来看，济南东站将首次开行始发终到的图定动车组列车，数量达到12趟(含6趟高峰线)，日增运力5000人，周边居民将因此受益，可直接从济南东站乘坐动车。