Camp to increase this effect: what brings us what life changes? -Increase camp changed-IT information
On May 1, the business tax with VAT full implementation of pilot, extended to the construction industry, real estate, finance and service industries. The tax reform will bring change to the lives of ordinary people?
Catering invoices "tax" mark ate a meal alone know how much tax
? On April 30, a Beijing restaurant purchase VAT invoice from the IRS. The red circle "amount" and "tax" separate shows. Beijing, Qiu Yu photography
Restaurants belonging to the service industries, was incorporated into "camp changed by" the pilot range. Since May 1, consumers eating at restaurants can get new sales tax after ordinary invoicing: Red Seal by the "Bureau executive producer" changed to "internal revenue service executive producer".
Different from the business tax, due to sales tax for additional fees and taxes, that is, a product's sales and taxes are calculated separately, so the VAT on the invoice issued by the hotel, "the amount" and "amount" columns will be displayed separately, which added up to actually spend the money. In this way, consumers can "tax" clearly seen eating a meal in a bar how much tax.
On April 30, Beijing, reporters to visit found some home cooking, Xicheng District Hotels in Beijing, the hotel is ready to the new receipt printer, May 1, 0.1, you can issue a VAT invoice.
"Value added tax invoice is purchasing from the IRS in early April", the hotel staff said, "left some old invoices, we will give priority to be used up in the near future and avoid waste".
According to the State administration of taxation issued a notice, printed by local taxation authorities have received the invoice and printed with the name of the invoice, and may continue to be used until June 30, 2016. There are special circumstances, may be appropriate to extend the time limit, no later than August 31, 2016.
Second-hand House transaction taxes reduce the tax unchanged
Wang Kang, Deputy Director of State tax administration on April 12 in full swing "camp changed by" pilot briefing, implementation of the "camp to increase", the personal second-hand housing taxes have not increased, but slightly lower than before.
Wang Kang, second-hand House business tax tax policy and tax policies of the past that Tohei move past business taxes on 5%, now replaced with value added tax or 5%. Sales tax on 5%, in the past, if the price is 1 million Yuan, 50,000 yuan of sales tax; it is 100 ÷ (1+5%) X5%=47600, 2400 Yuan less tax.
Why is it calculated? Reporters find the Ministry of finance and the State administration of taxation released on March 23, "camp changed by" documents found that when ordinary people selling second-hand housing, you can choose from the simple taxation method, when a House is sold, tax payable = tax sales ÷ (1+ rates) x rate, is the formula used in the previous example.
In addition, the pilot to the business tax with VAT promulgated by the State administration of taxation provided for in implementing measures, taxpayers selling real estate and other personal lease of real estate made by the VAT, state tax Bureau commissioned local taxation Bureau on behalf of levy.
In this regard, insiders said, which means that the sale of second-hand housing taxes in "old place", that is, in the tax Department, tax Department does not handle transfers of second-hand House-related tax issues. Requires information submitted during trading and tax procedures are the same.
Hotels the opportunity to price, such as free Internet access service under the influence of negative
? Information.
Earlier reports said, on May 1, more than one Hotel International Group in China to "camp to increase" for prices. In this regard, the Ministry of finance, the State administration of taxation said on April 25 that "camp to increase", the hotel tax burden will decline to varying degrees, in the name of this price increase does not make sense.
Sinolink securities research report pointed out that, with annual sales of less than 5 million Yuan Hotel calculated according to 3% rate of VAT, compared with the previous 5% sales tax, tax burden decreased by 40%; annual sales above 5 million Yuan Hotel 6% VAT tax rate applicable, converted the equivalent of 5.66% of sales tax, an increase of 0.66%, but due to input VAT deduction, so overall, hotel taxes are falling.
, Director of the Institute of State administration of taxation, tax science Li Wanfu said, "hotel price is a kind of market behavior, and cannot buckle bag ' camp to increase ' on this system."
In addition, according to the tax regulations, provide free service deemed sales. "It's providing a variety of free services of high-star hotel brand has a great impact", sinolink securities research report noted that the hotel provide free breakfast, fitness room, wireless NET, disposable wash supplies, are in real terms pay value added tax, which makes Hotel negative impact on free services or promotions.
2016 tax cuts will reach 500 billion yuan industry general benefit
? Information. Beijing, reporter jinshuo photography
State administration of taxation, Wang Kang, Deputy Director of the information Office of the State Council held on April 12 briefing pointed out that the "camp changed by" pilot enterprises involved more than 11 million families, pilot Enterprise taxes more than 1.9 trillion, 2016 tax amount will exceed 500 billion yuan and tax cuts is unprecedented.
Data released this year, according to the guangfa securities in April, since 2009, construction, real estate, finance, service industries value added as a proportion of GDP by at least 30% above, has become a pillar industry of the national economy.
"Tax bonus" effects on industry specific? Changjiang securities said in a report, the real estate industry, especially second-hand House transaction taxes will decline; the construction industry, enterprise management, improve profitability; positive financial profit, but invisible burden or increase the cost of Live services, purchase deduction is tax changes key hotel, tickets of performing arts, gardens are slightly reduced.
Weidong, Vice Minister of the Ministry at a new briefing that, to promote "camp changed by" conducive to stimulating the economy, especially in the many industries and enterprises operating under difficult conditions, helps to increase energy, added to the economic power.
Weidong said, "we call it the Government revenue ' subtraction ', in Exchange for the benefits of enterprises ' additions ' and marketing activity of the ' multiplication '.
营改增今起实施：到底给我们带来哪些生活变化？ - 营改增 - IT资讯
5月1日，营业税改征增值税试点全面实施，范围扩大到建筑业、房地产业、金融业、生活服务业四大行业。这次税制改革会给普通百姓的生活带来哪些变化呢？
餐饮发票“税额”单独标注吃一顿饭可知交多少税
▲ 4月30日，北京一家饭店从国税局领购的增值税普通发票。红圈中“金额”和“税额”分开显示。中新网邱宇摄
餐饮业属于生活服务业，被纳入“营改增”试点范围。自5月1日起，消费者在饭店用餐后可以拿到新的增值税普通发票：红色的监制章由“地税局监制”改成了“国税局监制”。
与营业税不同，由于增值税为价外税，即一件商品的销售款和税款分开计算，因此在饭店新开具的增值税普通发票上，“金额”和“税额”两栏会分开显示，两者加起来才是实际花的钱。这样，消费者就可以在“税额”一栏里清楚地看到吃一顿饭交了多少税。
4月30日，中新网记者前往北京市西城区某家常菜饭店探访发现，该饭店已经准备好新的票据打印机，5月1日零点一过，就可以开具增值税普通发票了。
“增值税普通发票是4月初从国税局领购的”，该饭店的工作人员说，“原来的旧发票剩了一些，我们近期会优先将其用完，避免浪费”。
根据国家税务总局发布的公告，已领取的地税机关印制的发票以及印有本单位名称的发票，可继续使用至2016年6月30日。有特殊情况的，可适当延长使用期限，最迟不超过2016年8月31日。
二手房交易税负降低缴税地点不变
国家税务总局副局长汪康4月12日在全面推开“营改增”试点情况吹风会上表示，推行“营改增”后，个人二手房税负没有增加，还比以前略有降低。
汪康表示，过去二手房营业税的征税政策和免税政策这次都平移过来了，过去征营业税5%，现在改为增值税还是5%。过去营业税征5%时，如果房价是100万元，交5万元的营业税；现在是100÷(1+5%)×5%=47600元，少交税2400元。
为何要这样计算呢？记者查找了财政部与国家税务总局3月23日发布的“营改增”相关文件后发现，普通人在销售二手房时可以选择适用简易计税方法，在销售房屋时，应纳税额=含税销售额÷(1+征收率)×征收率，也就是前面例子中所用的公式。
此外，国税总局发布的《营业税改征增值税试点实施办法》规定，纳税人销售取得的不动产和其他个人出租不动产的增值税，国家税务局暂委托地方税务局代为征收。
对此，业内人士解释说，这意味着买卖二手房缴税还在“老地方”，即都在地税部门办理，国税部门不办理二手房转让相关税收事宜。在交易时需要提交的资料和办税流程都没有变化。
酒店借机涨价免费上网等服务受消极影响
▲资料图。
此前有报道称，5月1日起，多个国际酒店集团在华以“营改增”为由涨价。对此，财政部、国家税务总局4月25日表示，“营改增”后，酒店企业税负水平将会不同程度下降，以此为名涨价没有道理。
国金证券研究报告指出，年销售额在500万元以下酒店按3%的征收率计算缴纳增值税，与原先5%的营业税相比，税负下降约40%；年销售额在500万元以上酒店适用6%的增值税税率，换算后相当于5.66%的营业税，增加0.66个百分点，但由于可以进项抵扣，因此总体而言，酒店税负是下降的。
国家税务总局税收科学研究所所长李万甫说，“酒店涨价是一种市场行为，不能把黑锅扣在‘营改增’这一制度头上”。
另外，根据增值税相关规定，无偿提供的服务视同销售。“这对提供多样免费服务的高星级酒店品牌带来极大冲击”，国金证券研究报告指出，酒店免费提供早餐、健身房、无线网、一次性洗漱服务用品时，都要按照实际价值缴纳增值税，这使酒店无偿服务或促销活动受到消极影响。
2016年减税规模将达5000亿元四大行业普遍获益
▲资料图。中新网记者金硕摄
国家税务总局副局长汪康在4月12日举行的国务院新闻办吹风会上指出，此次“营改增”涉及的试点企业有1100多万户，试点企业的税收规模超过19000亿，2016年减税金额将超过5000亿元，减税的力度是空前的。
根据广发证券今年4月发布的数据，自2009年以来，建筑业、房地产业、金融业、生活服务业四大行业增加值占GDP比重至少达到30%以上，已经成为国民经济的支柱产业。
“减税红包”对四大行业具体有何影响呢？长江证券在报告中指出，房地产行业、尤其是二手房交易税负将有所下降；建筑业方面，有利于企业规范管理、提升盈利能力；利好金融业利润表，但隐形负担或增加企业成本；生活服务业方面，酒店的进项抵扣是税负变动关键，演艺、园林门票略有降低。
财政部副部长史耀斌在国新办吹风会上说，全面推进“营改增”有利于拉动经济，特别是在当前许多行业、企业出现经营困难的情况下，有利于给企业增加活力，给经济增加动力。
史耀斌说，“我们把它称之为用政府收入的‘减法’，换取企业效益的‘加法’和市场活力的‘乘法’。