Question 1: Which companies fall under the business tax-to-VAT reform or which business scopes fall under the tax-to-VAT reform? Includes taxpayers engaged in the transportation industry and some modern service industries. Taxable services include land transportation services, water transportation services, air transportation services, pipeline transportation services, R&D and technical services, information technology services, cultural and creative services, Logistics ancillary services, tangible movable property leasing services, and authentication consulting services.

Question 2: What industries are included in the business tax-to-VAT reform? Beijing 1. Transportation industry

The transportation industry refers to the use of transportation tools to deliver goods or passengers to their destinations so that they can Business activities whose spatial location is transferred. Including land transportation services, water transportation services, air transportation services and pipeline transportation services.

(1) Land transportation services.

Land transportation services refer to transportation business activities that transport goods or passengers by land (overground or underground), including road transportation, cable car transportation, cableway transportation and other land transportation, excluding railway transportation for the time being.

(2) Water transportation services.

Water transportation services refer to transportation business activities that transport goods or passengers through natural, artificial waterways or ocean waterways such as rivers, lakes, and rivers.

Voyage chartering and time chartering business of ocean shipping belong to waterway transportation services.

Voyage chartering business refers to the business in which ocean shipping companies complete the transportation tasks for a specific voyage for the charterer and collect charter fees.

Time charter business refers to an ocean shipping company leasing a ship equipped with operators to others for a certain period of time. During the lease period, it will be at the lessee's disposal. Regardless of whether it is operating or not, the lessee will be charged a rental fee on a daily basis. All fixed expenses incurred are borne by the shipowner.

(3) Air transportation services.

Air transportation services refer to transportation business activities that transport goods or passengers through air routes.

The wet leasing business of air transportation belongs to air transportation services.

Wet leasing business means that an air transport company leases an aircraft equipped with crew to others for a certain period of time. During the lease period, it is at the lessee's disposal. Regardless of whether it is operated or not, the lessee will be charged according to certain standards. Lease fees and fixed expenses incurred are all borne by the lessee.

(4) Pipeline transportation services.

Pipeline transportation services refer to transportation business activities that transport gas, liquid, and solid substances through pipeline facilities.

2. Partial modern service industry

Partial modern service industry refers to business activities that provide technology and knowledge around manufacturing, cultural industries, modern logistics industries, etc. Including R&D and technical services, information technology services, cultural and creative services, logistics auxiliary services, tangible movable property leasing services, and authentication consulting services.

(1) Research and development and technical services.

R&D and technical services, including R&D services, technology transfer services, technical consulting services, contract energy management services, and engineering survey and exploration services.

1. R&D services refer to business activities that conduct research and experimental development on new technologies, new products, new processes or new materials and their systems.

2. Technology transfer services refer to business activities that transfer the ownership or use rights of patented or non-patented technologies.

3. Technical consulting services refer to business activities such as providing feasibility studies, technical predictions, special technical investigations, analysis and evaluation reports, and professional knowledge consulting for specific technical projects.

4. Contract energy management service refers to an energy-saving service company and an energy-using unit agreeing on energy-saving goals in the form of a contract. The energy-saving service company provides necessary services, and the energy-saving unit pays the energy-saving service company's investment and investment based on energy saving results. business activities that provide reasonable remuneration.

5. Engineering survey and exploration services refer to business activities that conduct on-site investigation of terrain, geological structures, and underground resource reserves before mining and engineering construction.

(2) Information technology services.

Information technology services refer to business activities that use computers, communication networks and other technologies to produce, collect, process, process, store, transport, retrieve and utilize information, and provide information services. Including software services, circuit design and testing services, information system services and business process management services.

1. Software services refer to the business activities of providing software development services, software consulting services, software maintenance services, and software testing services.

2. Circuit design and testing services refer to the business activities of providing integrated circuit and electronic circuit product design, testing and related technical support services.

3. Information system services refer to the provision of information system integration, network management, desktop management and maintenance, information system applications, basic information technology management platform integration, information technology infrastructure management, data centers, and hosting centers , business behavior of security services.

4. Business process management services refer to business activities that rely on computer information technology to provide services such as human resource management, financial and economic management, financial payment services, internal data analysis, call centers and e-commerce platforms.

(3) Cultural and creative services.

Cultural and creative services, including design services, trademark copyright transfer services, intellectual property services, advertising services and conference and exhibition services.

1. Design services refer to business activities that convey plans, planning, and assumptions through visual, text, and other forms. Including industrial design, styling design, clothing design, environmental design, graphic design...gt;gt;

Question 3: Which industries will not implement the business tax to value-added tax reform in 2016? With the approval of the State Council, since 2016 Starting from May 1, 2020, the pilot program of replacing business tax with value-added tax (hereinafter referred to as the replacement of business tax with value-added tax (hereinafter referred to as the replacement of business tax with value-added tax)) will be launched nationwide. All business tax taxpayers in the construction, real estate, financial, and life service industries will be included in the scope of the pilot. Change from paying business tax to paying value-added tax. Except for the four major industries, other industries will not implement the business tax to value-added tax reform for the time being.

Question 4: What are the tax rates applicable to various industries in the business tax-to-VAT reform? 1. On the basis of the current VAT tax rates of 17 and 13, two new low tax rates of 11 and 6 will be added. The transportation industry A tax rate of 11 is applicable, a tax rate of 6 is applicable to R&D and technical services, information technology services, cultural and creative services, logistics auxiliary services, and authentication consulting services in some modern service industries, and a tax rate of 17 is applicable to tangible movable property leasing services in some modern service industries.

Question 5: Which industries will benefit from the business tax to value-added tax reform in 2016? Construction industry: The tax rate is increased from 3 to 11, so there will be a certain tax impact. The impact of the “VAT-to-VAT” reform on specific companies in the construction industry depends on gross profit margin, input tax deductible ratio and period expense rate. It is expected that the total tax burden on housing construction, steel structures, roads and bridges, and professional engineering sectors will decrease, while the total tax burden on architectural design, water conservancy and hydropower, railway construction, gardens, chemical engineering, and decoration sectors will increase. Real Estate Industry: The tax rate increased from 5 to 11 For the real estate industry, Liang Yinle pointed out that the tax rate increased from 5 to 11, so the impact is not small, but the country has introduced very sufficient transition policies for the construction industry and the real estate industry. To determine the impact of the “business tax to value-added tax” reform on real estate companies, the key is to see whether the land cost can be deducted. The costs of the real estate industry mainly consist of land, construction and installation, and financial costs. Local *** cannot issue value-added tax invoices, and interest costs must wait for the financial services industry to implement the "VAT reform" before they can obtain the invoices. If land and interest costs cannot be deducted, it will be equivalent to the business tax rising from the current 5.5 to 6.75. Real estate developers will face the risk of increased tax burdens, and projects with higher gross profits will have greater tax burdens.

Financial Industry: Benefiting from the “Business Tax to VAT” Reform, the Challenges Are Not Small For the financial industry, “Business Tax to VAT” will help reduce the tax burden, but the difficulty is that the financial industry has many types of products and services, and it is necessary to identify the characteristics of different products. Classification is a very heavy workload. Moreover, "the financial industry relies heavily on the system, so how companies can adjust the system and sort out large and complex services and products in such a short period of time is a huge challenge." The promotion of "business tax to value-added tax" will benefit the financial industry Release profits and optimize expense structure. Comprehensive consideration of policy, valuation and business structure changes. Generally speaking, it is good for A-shares! He Jinsheng: The implementation of the detailed rules for replacing business tax with VAT will have limited overall impact on A-shares. The specific impact should be broken down into industry stocks. Xiang Chaozheng: The above-mentioned policy means that the transitional period of replacing business tax with VAT for second-hand housing transactions has completely shifted the current business tax policy for second-hand housing transactions. At present, this policy shift will not increase the tax burden. From the perspective of Shanghai, the city plans to adjust its real estate policy in three aspects. First, the mortgage interest rate discount will be raised to a minimum of 10% off; second, the policy of "acknowledge the house but not the loan" will be implemented; third, in the second home policy, ordinary and non-ordinary homes will be strictly distinguished, and the minimum down payment for an ordinary second home loan will be 5 70% for non-ordinary second suites. Of course, this will have a restraining effect on the cooling of the real estate market, and will continue to impact individual stocks related to the real estate market. However, the market has already expected this, and it is only regional, so the impact on the entire market will not be too great. In terms of the broader market, judging from yesterday's closing, the Shanghai Stock Exchange Index showed a continuous negative line in 15 minutes, accompanied by heavy volume. In particular, the top decliners were strong stocks, indicating that the panic atmosphere was increasing. In the short term, it will fall back to the 10-day line, while other moving averages still diverge upward, which is expected to build support, so there is not much room for retracement. Mei Yang: With the approval of the State Council, starting from May 1, 2016, the pilot program for replacing business tax with value-added tax will be launched nationwide, and all business tax taxpayers in the construction, real estate, financial, and life service industries will be included in the pilot The scope is changed from paying business tax to paying value-added tax. The introduction of the policy is to ensure that the tax burden of all industries is "only reduced but not increased". In the long run, it will also be very beneficial to the people. The implementation of the policy targets the industry as a whole, not each enterprise. The “business tax to value-added” policy will benefit the financial industry in releasing profits and optimizing the expense structure. Taking into account changes in policies, valuations and business structure, it is recommended to pay attention to the financial sector, service sector, and brokerage stocks. Li Chao: Starting from May 1, 2016, the pilot program for replacing business department tax with value-added tax will be launched nationwide. All business tax taxpayers in the construction, real estate, financial, and life service industries will be included in the pilot scope. Change to VAT. The market opened lower and moved lower on Thursday. The ChiNext rebounded to new highs twice during the session and then dived late in the session. The correction is a washout and will not change the short-term upward trend. In the short term, you can consider buying low-priced concept stocks related to the tax-to-VAT reform such as the financial sector. Yangling: The detailed rules for replacing business tax with value-added tax have been implemented, and the pilot will be fully implemented on May 1. It will have a great impact on the construction industry, real estate industry, finance and life service industries, especially the short-term impact on the construction and real estate industries. , but specifically for enterprises, due to differences in construction and installation costs and financial costs, the impact may also be different. For the A-share market, due to previous predictions...gt;gt;

Question 6: Which industries are suitable for the business tax to value-added tax replacement? The business tax to value-added tax replacement is divided into three steps: the first step is to pilot in some industries and regions, the second step is to implement nationwide in some industries, and the third step is to implement the nationwide tax to value-added tax replacement in all industries. During the pilot period, it mainly involves the transportation industry and some modern service industries. : What the transportation industry needs to focus on when grasping the scope of the business tax-to-VAT reform: Land transportation services Road transportation 1. Land transportation services do not include railway transportation, but include rail transportation 2. Express delivery business and ropeway business in tourist attractions are temporarily Cable car transportation, ropeway transportation, other land transportation, and water transportation services do not fall within the scope of this VAT reform. 1. Voyage charter and time charter business of ocean transportation belong to water transportation services. 2. Water transportation services do not include "port terminal services" and "salvage". Rescue Services".

Specific scope of taxable services

1. Transportation industry: changed to 11 (including land transportation services, water transportation services, air transportation services-wet lease business, pipeline transportation services)

2. Some modern service industries: changed to 6 (including R&D and technical services, information technology services, cultural and creative services, logistics auxiliary services, tangible movable property leasing services, verification consulting services)

3. Small-scale taxpayers provide taxable services, and the value-added tax rate is 3

Question 8: What are the tax changes in various industries under the business tax to VAT policy (1) Financial services

1. Can special invoices be issued for loan services?

Answer: According to Article 27 of the Pilot Measures, the value-added tax included in the interest on loan services purchased by taxpayers cannot be deducted from the output tax. There is no need to issue a special VAT invoice.

2. After the business tax-to-VAT reform, can ordinary VAT invoices be issued for deposit interest?

Answer: After the business tax-to-VAT reform, deposit interest is an item that is not subject to VAT and cannot be issued. VAT invoice.

3. How do insurance companies issue value-added tax invoices when they collect vehicle and vessel tax?

Answer: According to the "About the invoice information work related to the collection and payment of vehicle and vessel tax by insurance companies after the tax-to-VAT reform" Notice of Matters" (Min Local Taxation [2016] No. 62) stipulates that the vehicle and vessel tax information collected by the insurance company needs to be noted in the remarks column when issuing a value-added tax invoice. The specific information includes: insurance policy number, tax to which the tax belongs period (detailed to the month), collection of vehicle and vessel tax, late payment fees, total, etc.

4. The business department of a securities company collects transaction commissions from customers and the exchange’s securities regulatory fees, handling fees, transfer fees and other charges. Does the exchange clearing company issue invoices to the headquarters of the securities company or to each business unit? Department?

Answer: Invoices are issued according to the flow of taxable services provided. The exchange clearing company issues invoices to the securities company headquarters, the securities company headquarters issues invoices to the sales department, and the sales department issues invoices to customers.

(2) Modern services

5. How to issue value-added tax invoices to pilot taxpayers who provide conference services?

Answer: Pilot taxpayers provide conference services, including Accommodation, catering, entertainment, tourism and other services are considered concurrent operations. When issuing value-added tax invoices, the above service items shall not be uniformly issued as "conference fees" and shall be in accordance with the provisions of the "Goods and Services Tax Classification and Coding (Trial)" The product and service codes should be filled out item by item on the same invoice, and the name of the meeting and the number of participants should be noted in the remarks column.

(3) Living services

6. How do agricultural product purchase companies receive and issue purchase invoices?

Answer: Taxpayers purchase agricultural products from individual agricultural producers. If self-produced agricultural products need to be issued purchase invoices, they should apply to the competent state tax authorities in accordance with the provisions of Article 5; the competent tax authorities should add authorization for the issuance of purchase invoices to taxpayers' tax control equipment in accordance with regulations. Taxpayers can issue invoices through tax control The system uses ordinary VAT invoices to issue acquisition invoices.

7. How to deduct the input tax on agricultural products purchased by providing catering services?

Answer: When catering enterprises purchase agricultural products as general VAT taxpayers, the input tax deduction shall be calculated according to the following regulations Tax amount:

(1) When purchasing agricultural products from a general VAT taxpayer, you should obtain a special VAT invoice or a general VAT invoice from the other party. The input tax amount is calculated according to the tax amount indicated on the special VAT invoice, or based on the purchase price of agricultural products indicated on the ordinary VAT invoice and a deduction rate of 13.

(2) When purchasing agricultural products from small-scale taxpayers, you can obtain the ordinary VAT invoice issued by the other party, and calculate the input tax according to the purchase price of agricultural products and the deduction rate of 13 stated on the ordinary VAT invoice. .

(3) To purchase self-produced agricultural products from individual agricultural producers, catering enterprises can issue ordinary VAT invoices (the system automatically prints the word "Purchase" in the upper left corner of the invoice), and follow the instructions on the ordinary VAT invoice. The input tax is calculated based on the stated purchase price of agricultural products and a deduction rate of 13.

Among them, if primary agricultural products are purchased from wholesale or retail links and there is data in the "tax amount column" on the general VAT invoice, the input tax can be calculated and deducted based on the purchase price of the agricultural products and the 13 deduction rate; the "tax amount column" If the data is "tax-free" or "*", the input tax deduction shall not be calculated.

8. Although the water and electricity bills and maintenance funds collected and paid by the property management company are invoiced when paying local tax, the difference can be deducted when paying business tax. How to issue invoices after the business tax to VAT reform?

Answer: The property management company collects water and electricity bills. If it issues invoices for customers in its own name, it should declare and pay value-added tax at the applicable tax rate.

The water and electricity bills collected and paid by the agency that meet the following conditions are not extra-priced expenses of the property management company:

(1) The water company and the power company will issue invoices to the customer;

(2) The property company will transfer the invoice to the customer;

(3) The property company will settle with the customer based on the actual water and electricity charges collected by the water company and the power company. The special residential maintenance fund refers to the maintenance fund for the main parts of the house and the maintenance fund for the main facilities and equipment that the property company accepts from the owner management committee or the property owner or user. It does not fall within the scope of value-added tax collection and is also VAT invoices cannot be issued.

9. Can special value-added tax invoices be issued for property fees and water and electricity bills?

Answer: Except that the purchaser is another individual and is not allowed to issue special value-added tax invoices, in other circumstances... ....gt; gt;

Question 9: Which service industries have changed from business tax to value-added tax in 2014? Regardless of whether they have been changed to value-added tax or not, what are their current tax rates? The main policies of "business tax to value-added tax" It is carried out for the transportation industry and some modern service industries. The transportation industry tax rate is 11, the modern service industry is 6, and the small scale is 3

Question 10: What does the tax-to-VAT reform mean? Tax.

(1) The current value-added tax is calculated on the value-added amount obtained by units and individuals who sell goods, provide processing, repair and maintenance services, import goods, and provide some modern service industry services in my country. A tax levied on.

(2) Business tax is a tax levied on the business income obtained by entities and individuals that provide taxable services, transfer intangible assets, and sell real estate within the territory of my country.

(3) Value-added tax and business tax are two different types of taxes. They are different in the objects of collection, scope of taxation, basis for tax calculation, tax items, tax rates and methods of collection and management.

(4) Value-added tax and business tax are two independent and non-overlapping types of taxes, that is: when paying value-added tax, business tax is not paid, and when business tax is paid, value-added tax is not paid.

1. The scope of collection is different: Business tax is payable on all sales of real estate, provision of labor services (excluding processing, repair and replacement), and transfer of intangible assets. All sales of movable property, provision of processing, repair and repair services, and some modern service industry services are subject to value-added tax.

2. The tax calculation basis is different: value-added tax is an extra-price tax, while business tax is an internal tax. Therefore, when calculating VAT, you should first convert tax-included income into tax-exclusive income, that is, the income for calculating VAT should be tax-exclusive income. The business tax is simply the income multiplied by the tax rate.

(5) In January 2016, Premier *** of the State Council hosted a symposium.

It is decided that replacing business tax with value-added tax will be the highlight of deepening the reform of the fiscal and taxation system. The early pilot trials have achieved positive results and will be fully rolled out in 2016 to further significantly reduce corporate tax burdens; the VAT sharing ratio will need to be reasonable after the full rollout of business tax to value-added tax. Appropriate adjustments will be made to guide various regions to develop advantageous industries according to local conditions; in 2016, the comprehensive implementation of the business tax to VAT reform and the increase in input tax deductions for most tax items will bring about large-scale tax reductions.