First day of camp increased the full implementation of the modified, VAT-camp open ticket exceed 2.75 billion yuan to increase-IT information
On May 1, 0.1, to leave the Thai group leader Chen, Wenzhou, Beijing minzu hotel front desk, got the full implementation of the camp to increase Beijing's domestic service industry after the first special invoices for value-added tax, VAT and the invoice is business tax reform in the country after the open, opened the first domestic value-added tax invoices. Reporters learned that full implementation of the first day of camp to increase national VAT invoiced amounts over 2.75 billion yuan.
Site
Accommodation check out a new invoice
Yesterday, the national hotel in Beijing, Chen from Wenzhou zhongtai Group found that new invoice content is very detailed, "amount" and "amount" columns will be displayed separately, 580 Yuan a night room rate is clearly marked as 547.17 room and 32.83 tax.
"The original tax invoices can only be used as reimbursement, well now, VAT invoice not only as an expense, can also be used as VAT deduction proof for the benefit of enterprise development, I would like to praise for reforms! "As a private business owner, every deductible input tax on business real tax relief. Chen himself has no intention of personally experienced an important historical point of China's tax system reform is a great honour, also expressed satisfaction about this reform.
See tax conversion successfully opened the first day of the first sales tax invoice, now Director of the State administration of taxation, Wang said, marking the full pilot projects to open camp increases the major tax reform, officially opened in the country; marking business tax has been the introduction of 66 years after new China was founded officially said goodbye to the stage of history.
State Tax Department, this year, 51, pilot in full swing nationwide sales tax with VAT, construction, real estate, finance and service industries, and all business tax taxpayers into the scope of the pilot, and all enterprise scope VAT included to offset the added real estate.
As of May 1, at 11 o'clock in the morning, statistics from the State administration of taxation, the national total of 23669 pilot taxpayers out 63,655 invoices. Among them, the special invoices for value-added tax 7,347, VAT invoice 56,308, invoiced amount to 2.75 billion yuan.
"The first success is gratifying, but it does dare to say victory, nothing to be taken lightly. "Wang emphasized that pilot projects to full swing camp increased work involved too widely, is very complex and difficult than previously, although May 1 invoiced first mark passed, but then have to face" May 3 second-hand camp change our additional payment "the second difficulty and" May 3 industries full invoice "third dangerous pass.
He said a points victory does not mean that the whole battle victories, behind two way crossing more difficult and risk more and more challenging, more tax system he Xin, with perseverance, excellence of artisan spirit to enter drawing village.
Effect of
Restaurant tax burden is expected to decline or let the consumer
Since May 1, consumers eating at restaurants to get new ordinary invoices for value-added tax has changed, one of the Red Seal by the "Bureau executive producer" changed to "internal revenue service executive producer".
In addition different from 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.
On May 1, 2016, in Meizhou Dongpo shop out of the Asian Games Village, Chaoyang District, Beijing first restaurant value-added tax invoices, ten persons amounts to cost 876 whole, separated, and "amount" is 826.42, "tax" is 49.58. In this way, consumers can "tax" clearly seen eating a meal in a bar exactly how much tax.
Not only that, but industry insiders predict business change after increasing through the input tax deduction, the restaurant industry's tax burden is expected to decline. For example, rent, electricity and gas fees, some of the ingredients are all deductible. In the restaurant industry by more intense competition, the drop in taxes is expected to enable businesses to produce more scope.
Stock trading overall tax burden reduction 2.45%
Since May 1, the national camp to increase tax reforms into effect. In order to ensure the smooth implementation of the new deal, protection of personal stock transaction tax revenue collection and management work order smoothly, Beijing tax authorities use 51 holidays on information systems for a number of rounds of testing, and on May 1 in the city's 18 districts (sub) camp to increase the official stock transaction tax trial.
Day of the city's total personal inventory tax 85, taxes of 6.3855 million Yuan. Among them, the tax is imposed by the seller 3.5486 million Yuan, buyer's tax 2.8369 million Yuan. Modified compared to camp before the increase, reduced by 122,500, 37,800 Yuan, respectively. Personal stock transactions reduce the overall tax burden 160,300, drop 2.45%, single business taxes fall 1885.88 Yuan on average. Meanwhile, VAT invoiced work were put in place.
Reporter visits
Beijing's first restaurant sales tax invoice
Future dining get VAT invoice
After May 1, 2016, 0 o'clock, Hui Zhong Bei Li, Chaoyang District, located in the 111th, building Meizhou Dongpo Asia Games Village as service life of taxpayers, out of the camp to increase overall in Beijing opened the first restaurant of value-added tax invoices, change camp marked the full implementation of this municipality increased work officially started.
Success with this 24-hour restaurant billing, invoices for future after meals available to the public in Beijing, also starting from the business tax invoices to a VAT invoice (older relevant invoice can transition to the end of June). Catering enterprise as a typical life services, VAT as of May 1, issue VAT invoices.
In order to guarantee the May 1 to normal users such as invoiced to the diner, invoicing test, Chaoyang District, the IRS has organized a number of enterprises, and door-to-door remind extravaganza for taxpayers, April 28 receiving and purchasing invoices, ensure normal May 1 issue VAT invoices.
, IRS yesterday, according to the latest statistics, of the VAT invoices issued, mainly involving catering, accommodation and other service industries.
The camp changed, and 339,000 families involved taxpayers in the city, of which service industries of 312,000 units, accounting for more than a few 90%. For pilot projects to ensure that the camps increased taxpayer can normally issue VAT invoices, 51 small holiday period the city's cadre total posts Foreign Office of the IRS system.
According to the municipal Bureau of statistics, as of May 1 at 10 hours, there are 23 families out of taxpayers tax invoice received 37, including invoices, 11, and free text invoices 26.
Case
Buy 3,720,002 less tax 8857
Yesterday 8:55, Chaoyang District, Beijing, Chaoyang District, has successfully handled by the Bureau of the sixth tax first tax reform under the new policy of housing tax businesses, and for them to issue VAT invoices, closing price of 3.72 million Yuan, tax 257748.58, VAT 177142.86, than "camp changed by" before tax declined by 8857.14.
Talk about "camp changed by" tax after new processes can be experienced in the sixth tax successfully conducts first secondary tax business Shao couple told reporters: "I did not expect to do so well. Today is the first day of camp to increase, caught up with the national holiday, originally thought processing date will be delayed, the procedure must be very tedious, but I didn't know it Department had to work overtime to provide the service. His wife seven months pregnant, we also enjoy the treatment of the green channel, without waiting for direct handling, from inquiry to final out invoices only more than 10 minutes to complete. More importantly, after levying VAT, actually pay less tax. Let our people enjoy the dividends of the reform of the new deal, is very happy. ”
News links
Policies such as highway tolls to offset further defined
Of finance and the State administration of taxation issued the late April 30 on pilot projects to further clarify the full swing camp increase relating to labor dispatch service, toll road tolls to offset policy notice.
In charges Highway passage fee arrived buckle and the levy policy aspects, May 1, 2016 to July 31, general taxpayers paid of road, and bridge, and gate passage fee, temporarily by made of passage fee invoice (not containing financial notes, with) Shang indicate of charges amount according to following formula calculation can arrived buckle of purchase tax: Highway passage fee can arrived buckle purchase tax = Highway passage fee invoice Shang indicate of amount ÷ (1+3%) X3%; level Highway, and II level Highway, and bridge, and gate passage fee can arrived buckle purchase tax = Primary roads, secondary roads, bridges, gate toll as indicated on the invoice amount ÷ (1+5%) X5%. Taxpayers charged before the pilot started Highway, secondary highway tolls, bridges, gates, you can choose from the simple tax, calculated in accordance with 5% rates of sales tax.
营改增全面实施首日，增值税开票额超27.5亿元 - 营改增 - IT资讯
5月1日零点一过，退房离京的温州中泰机电有限公司负责人陈生在北京民族饭店前台，拿到了全面实施营改增后北京市生活服务业第一张增值税专用发票，而这张发票也是营业税改征增值税改革在全国推开后，国内开出的首张增值税发票。记者了解到，全面实施营改增首日全国增值税票开票金额超27.5亿元。
现场
住宿退房开出首张新发票
昨天，在北京民族饭店，来自温州中泰机电有限公司的陈生发现新发票内容划分非常详细，“金额”和“税额”两栏会分开显示，一夜580元的房费被清楚地标明为547.17元的房费和32.83元的税额。
“原先的营业税发票只能作为报销凭证，现在好了，增值税发票不仅可以作为报销凭证，还能作为增值税抵扣凭证，惠及企业发展，我要为改革点赞！”作为一个民营企业主，每一分可以抵扣的进项税款，都是对企业实打实税负的减轻。陈生对自己无意亲身经历了中国税制改革的一个重要历史时点感到非常荣幸，也对这次改革表示了满意。
看到税制转换首日第一张增值税发票成功开出，正在现场的国家税务总局局长王军称，这标志着全面推开营改增试点这场重大税制改革，在全国范围内正式实施了；标志着新中国成立后已开征66年的营业税正式告别历史舞台。
国税部门介绍，自今年五一开始，全国范围内全面推开营业税改征增值税试点，将建筑业、房地产业、金融业和生活服务业等全部营业税纳税人纳入试点范围，并将所有企业新增不动产所含增值税纳入抵扣范围。
截至5月1日上午11点，国家税务总局的统计数据显示，全国共有23669户试点纳税人开出63655份发票。其中，增值税专用发票7347份，增值税普通发票56308份，开票金额为27.5亿元。
“初战告捷固然可喜，但丝毫不敢轻言胜利、丝毫不能掉以轻心。”王军强调，全面推开营改增试点工作涉及面太广、情况非常复杂、难度非同以前，虽然目前5月1日顺利开票的第一道大关通过了，但接下来还要面临“5月3日二手房交易营改增开票缴纳”的第二道难关和“5月3日起四大行业全面开票”的第三道险关。
他表示，一个关口的胜利并不意味着整场战役的胜利，后面两道关口的难度更大、风险更多、挑战性更强，更需要税务系统上下合心，以锲而不舍、精益求精的工匠精神去闯关拔寨。
影响
餐馆税负有望下降或让利消费者
自5月1日起，消费者在饭店用餐后拿到的新版增值税普通发票已经发生了变化，其中红色的监制章由“地税局监制”改成了“国税局监制”。
此外与营业税不同，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。
以2016年5月1日，在朝阳区的眉州东坡酒楼亚运村店开出的北京市第一张餐饮企业的增值税发票来看，十个人就餐共计花费了876元整，分开的话，其中“金额”是826.42，“税额”是49.58。这样，消费者就可以在“税额”一栏里清楚地看到吃一顿饭到底是交了多少税。
不仅如此，业内人士预计，营改增后通过进项税抵扣，餐馆等行业的税负有望下降。例如房租、水电燃气费、部分食材等都是可以抵扣的。在餐饮业等竞争比较激烈的情况下，税费的下降有望让商家产生更多的让利空间。
存量房交易整体税负降2.45%
自5月1日起，全国营改增税制改革正式实施。为了确保新政顺利实施，保障个人存量房交易税收征管工作秩序平稳，北京市税务机关利用五一假期对信息系统进行了多轮测试，并于5月1日在全市18个区（分）局正式进行了营改增存量房交易税收征管试运行。
当天本市共办理个人存量房税收业务85笔，征收税款638.55万元。其中，征收卖方税款354.86万元，买方税款283.69万元。相比营改增之前，分别降低了12.25万元、3.78万元。个人存量房交易整体税负降低16.03万元，下降幅度2.45%，平均单笔业务税负下降1885.88元。同时，增值税代开发票工作也均落实到位。
记者探访
北京首张餐饮业增值税发票开出
今后就餐改领增值税发票
2016年5月1日零时过后，位于朝阳区慧忠北里111号楼的眉州东坡酒楼亚运村店作为生活服务业纳税人，开出了北京市营改增全面推开后第一张餐饮企业的增值税发票，标志着本市全面实施营改增工作正式启动。
随着这家24小时营业的饭店成功开票，今后北京市民在就餐后索取的发票，也开始从营业税发票改为增值税发票(旧版相关发票可过渡使用到6月底)。因为餐饮企业作为典型的生活服务业，也于5月1日起正式缴纳增值税，开具增值税发票。
为了保障企业5月1日能正常开票给就餐者等用户，朝阳区国税局组织了多家企业进行开票测试，并逐户提醒尚未购票的纳税人，在4月28日前领购发票，确保5月1日能正常开具增值税发票。
根据市国税局昨天最新统计，开出的增值税发票，主要涉及餐饮、住宿等生活服务业。
这次营改增，全市涉及33.9万户纳税人，其中生活服务业为31.2万户，占全部户数90%以上。为确保本次营改增试点纳税人能正常开具增值税发票，五一小长假期间全市国税系统干部全员上岗对外办公。
根据市国税局统计，截至5月1日零时10分，有23户纳税人开出增值税发票共37份，其中专用发票11份，普通发票26份。
案例
买372万二手房少缴税8857元
昨天8时55分，朝阳区地税局第六税务所成功办理了朝阳区第一笔税制改革新政策下的二手房缴税业务，并为纳税人开具了增值税发票，房屋成交价格372万元，缴纳税款257748.58元，其中缴纳增值税177142.86元，比“营改增”前需缴营业税减少了8857.14元。
谈及“营改增”后缴税新流程的办理体验，在第六税务所成功办理了首笔二手房缴税业务的邵先生小两口向记者表示：“真没想到能办得这么顺利。今天是营改增第一天，赶上了全国法定假日，原本以为办理日期会延迟，手续肯定很繁琐，但没想到税务局居然加班提供服务。由于妻子怀孕七个月，我们还享受到了绿色通道的待遇，到场不用等待直接办理，从资料审核到最终打出发票全套下来才十多分钟。更重要的是，改征增值税后，确实少交了税。新政让我们老百姓享受到了改革红利，真是太高兴了。”
新闻链接
公路通行费抵扣等政策进一步明确
财政部、国家税务总局4月30日晚间下发《关于进一步明确全面推开营改增试点有关劳务派遣服务、收费公路通行费抵扣等政策的通知》。
在收费公路通行费抵扣及征收政策方面，2016年5月1日至7月31日，一般纳税人支付的道路、桥、闸通行费，暂凭取得的通行费发票（不含财政票据，下同）上注明的收费金额按照下列公式计算可抵扣的进项税额：高速公路通行费可抵扣进项税额=高速公路通行费发票上注明的金额÷（1+3%）×3%；一级公路、二级公路、桥、闸通行费可抵扣进项税额=一级公路、二级公路、桥、闸通行费发票上注明的金额÷（1+5%）×5%。一般纳税人收取试点前开工的一级公路、二级公路、桥、闸通行费，可以选择适用简易计税方法，按照5%的征收率计算缴纳增值税。