January 12, the National Tax Conference held in the period, the State Administration of Taxation, Wang Jun, the central news media interview, the tax reform and tax cuts to play the role, in particular, the tax effect of the business increase, and this year's Related work to answer a reporter's question.

Tax reform and tax cuts to boost economic restructuring and upgrading

In response to the tax reform and tax policy on the role of the problem, Wang said that with China's economic development into the new normal, from 2012 to 2016, China's GDP growth slowed from 7.8% to 6.7%. Although the increase is reduced by 1.1 percentage points, it should be noted that the growth rate of 6.7% is achieved on the basis of the scale of China's economy over 10 trillion US dollars, still ranked in the forefront of the world; To, the 6.7% increase in quality improvement, structural optimization, industrial upgrading, kinetic energy conversion to achieve, even more valuable.

Wang Jun introduced in recent years, in order to promote China's economy to maintain high-speed growth, towards the high-end level, the CPC Central Committee and the State Council implemented a series of major policy initiatives, tax reform and tax cuts is an important aspect. The main contents include: First, in 2012, the transportation industry and some modern service industries in Shanghai began to carry out pilot battalion reform. By May 1, 2016, the four industries of the financial industry were comprehensively pushed, , Service production, circulation and consumption aspects of the full coverage; the second is four times to expand small-scale low-profit enterprises to halve the scope of application of corporate income tax policy, from the taxable income of 30,000 yuan gradually increased to 300,000 yuan; Four times to expand the R & D expenses deduction policy, in the country to promote preferential policies in the Zhongguancun; five is to promote the development of small and medium-sized enterprises, The six key support industries to implement more preferential policies to accelerate the depreciation of fixed assets, and then expanded to 10 industries; six is ordered to expand the scope of high-tech enterprises that simplify the identification procedures, and so on.

Wang Jun believes that with the tax reduction as the main content of a series of tax reform and preferential policies continued to increase, the tax department of tax revenue growth from 11.3% in 2012 to 4.8% in 2016, down 6.5 Percentage points lower than the same period GDP growth fell more. Although there are a variety of factors, but tax cuts is undoubtedly one of the important reasons. Tax reform and tax cuts not only directly reduce the tax burden of enterprises, but also propelled the supply side of the structural reform and enterprise transformation and upgrading, to encourage the public entrepreneurship, Peoples innovation, economic growth and market vitality played an important role in promoting.

The expansion of the business has benefited industrial enterprises

In response to the camp on the real economy to increase the effect of the problem, Wang said that the real economy is an important foundation for the national economy to support the development of the real economy is the basic tax reform and tax policy orientation. The change of business and a series of preferential tax policies have benefited the real economy, such as industrial enterprises, and had a very positive effect.

Wang Jun introduced, in terms of business to increase, industrial enterprises is the original value-added taxpayers, the camp is not within the scope of their own change. But because they get the new expansion of the enterprise business after the expansion of the VAT invoices can be deducted, so in a sense, they are the camp to increase the "net beneficiaries." Moreover, with the gradual expansion of the camp to increase the scope of the five years they enjoy the net tax cuts are also increasing. From 2012 to 2015, the industrial enterprises in the original value-added taxpayers from the "3 +7" increase in tax deductions were 23.7 billion yuan, 802 billion, 102 billion yuan, 122 billion yuan, was gradually increased the trend of. In particular, the scale of tax cuts in 2016 continue to expand, from January to April the original value-added taxpayers from the "3 +7" industry to increase tax deduction of 40.6 billion yuan in May to push the pilot to open the business after the change, Further increase, from May to November in addition to the "3 +7" tax deduction of 65.2 billion yuan industry, but also received four major industries deductible new tax 52.8 billion. Thus, from January to November 2016, the original value-added taxpayer has totaled 156.6 billion yuan tax cuts, accounting for about one-third of the total business tax reform.

Wang Jun from the industrial value-added tax and the ratio of industrial added value changes verify the above conclusions. He said that the ratio of 9.88% in 2012, with the battalion to expand the scope of pilot expansion, increasing deductions, the ratio decreased year by year to 9.99% in 2013, 9.44% in 2014, 2015, 9.21% . At present, the National Bureau of Statistics has not yet announced 2016 industrial added value, due to industrial value-added tax fell 0.9%, while the National Bureau of Statistics announced in January-November industrial added value increased by 6%, down one liter, 2016 Industrial Value- And the ratio of industrial added value will certainly be lower.

Wang also used a set of data from the National Bureau of Statistics to further explain the policy bonus that industrial batches have brought to the industrial enterprises due to the change of business and series of tax reduction policies. He said, the National Bureau of Statistics survey data show that industrial enterprises above designated size of the tax (including VAT, corporate income tax, business tax and surcharges, management fees, taxes, etc.) and operating income ratio from 2012 year- 2012 to 2015, respectively, 5.8%, 5.77%, 5.6%, 5.36%.

"These are that the camp to increase and the tax incentives to the real economy, to industrial enterprises, to the manufacturing sector is a real tax cut effect, to these enterprises to cope with economic downturn and the development of pressure is also a real help "Said Wang Jun.

Small business enterprises to support the reform and then sent to send one-way

In response to the question of the role of small business reform, Wang said that among the 10.69 million taxpayers who had been piloted in the past year, 9.34 million small-scale taxpayers, accounting for 87% of all pilot taxpayers %, The small profits of these enterprises, their business situation is good, the CPC Central Committee and State Council attached great importance to the tax department is also particularly concerned about. This is not only fully reflected in the system design, but also fully reflected in the tax department at all levels of tax services.

Wang Jun said that, in terms of system design, the camp to increase the policy requirements for small enterprises by 3% levy rate imposed simple collection. If they originally pay 3% of the sales tax, the surface is just the shift of tax burden, but in fact the basis for the occurrence of taxable basis, if the original tax rate is reduced to 3%, the burden level is directly reduced by 40%; Of the change, the original business tax is based on the tax base tax, value-added tax is based on tax is not tax-inclusive, so that the tax is converted after the decline.

Has been concerned about a small number of business enterprises to increase tax burden after the increase in varying degrees

In response to a small number of business tax increase on the increase after the business, Wang Jun said, May 1, 2016 to push the camp to change the pilot, the State Administration of Taxation jointly issued a number of Ministry of Finance policy documents, according to the enterprise Common and reasonable demands, but also made a number of additional provisions, and the implementation of a series of measures to optimize the service, all industries have achieved a tax decline. Some business enterprises to increase the tax burden after the increase in the situation gradually positive changes. In May 2016, the proportion of taxpayers with tax increase in the four major industries was 3.9%. Through the joint efforts of tax and enterprises, to July down to about 2%. To November 2016, the four major industries of 10.69 million pilot taxpayers, only 1.5% of the taxpayers is about 160,000 enterprises there are different levels of tax increases in the problem.

Wang Jun analysis that corporate tax burden fluctuations in the performance of more complex, showing a trend of structural change: in the four sectors of 26 small industries, some small businesses tax increase in the proportion of relatively more than some, some less , And in the change; some enterprises this month tax increase, tax burden next month to drop; in the same small industry, sometimes the enterprise tax burden increased, and sometimes the tax burden of that enterprise. But the degree of increase in tax burden and the amount is mostly a downward trend.

Wang Jun said that there are many reasons for tax fluctuations, investment cycle, capital structure, management, policy familiarity and other factors will have an impact. As the situation varies widely in the enterprise, in a unified tax policy is indeed difficult to achieve all enterprises and enterprises at all times the tax burden is reduced, although the trend is good, but the State Administration of Taxation will, as always, attach great importance to this issue . December 2016 battalion change data will be in the January 16 this year after the end of the reporting period statistics, the State Administration of Taxation will be a comprehensive review of the assessment battalion to increase the situation at the same time, the organizational strength of 1.5% of the tax increase in corporate Carry out analysis and judgment. Reasonable demands on the commonalities of enterprises, will actively cooperate with the Ministry of Finance to study and improve the policy of the battalion to change, timely issued a document to solve the relevant policies and collection and management issues. In addition, will continue to optimize services to key industries and short-term tax increase significantly enterprises to carry out home-based counseling, to help enterprises improve internal management, with easy to use to change and increase the relevant tax policies, so that more enterprises to obtain business change dividend.

Enterprises to improve the management of the business tax change policy is very important

In response to the internal management of enterprises on the business tax policy changes in the impact of landing problems, Wang said that the business increase as a tax reform measures, and direct tax relief is not exactly the same, more companies need to change according to system requirements, The corresponding efforts to improve and strengthen internal management, in order to enjoy the policy dividend as much as possible.

Wang gave two examples to illustrate his views. The first example: around May 2016, in some places appeared in the hotel industry to increase the name of the event by the price increases, causing social concern. In this regard, the National Development and Reform Commission, the National Tourism Administration and the local price departments were immediately processed, the tax department also explained to the business details of the business change policy, eliminating the misunderstanding of the enterprise. November 2016, the State Administration of Taxation on food and beverage enterprises of the actual tax effect of the "look back." Data show that from May to November the restaurant industry to achieve tax cuts of 8.95 billion yuan, tax burden decreased by 50.65%; accommodation industry to achieve tax 3.89 billion yuan, tax burden decreased by 36.7%. In particular, the China Tourist Hotels Association of 333 belong to the general taxpayer is the larger hotels conducted a survey, the results show that compared with the business tax payable, the more the high level of management of these hotels, renovation efforts, The more fully deductible input tax, the more obvious decline in tax burden.

The second example: McDonald's in a comprehensive push to open the pilot since the pilot, self-owned stores markedly reduced the value-added tax from 4.9% in January-April 2016 down to May-November 0.6% over the same period of operating costs The proportion of operating income fell by 3 percentage points. This change, on the one hand is the introduction of the operating mechanism to increase the deduction, it is equally important that McDonald's timely upgrade of the internal management and control system to seize the opportunity to adjust policy, through the procurement system, raw material processing, logistics and other aspects of specialized division of labor , Optimize the product chain, more flexible business model, operational performance to further enhance the realization of "should arrive as far as possible," greatly reduced the tax burden.

Wang Jun said that such examples abound, indicating that enterprises through strengthening and improving internal management, improve business quality, as much as possible to reduce the income tax deduction to have a very important role. As the day before yesterday, National Development and Reform Commission Director Xu Shaoshi said at a news conference, enterprises in the economic downturn, pay attention to good use of national policy at the same time, Lianhaoneigong, strengthen management, and strive to reduce costs and efficiency, so the enthusiasm of both sides Are mobilized, and business costs will make faster progress. "I firmly believe that as time goes by, enterprise management will continue to improve, income deduction will be more fully, the effect of business tax change will become more and more obvious, the support of enterprises will become increasingly effective. .

Further study and implementation of the various tax policy measures

In response to this year's tax cuts on the issue, Wang said that the Central Economic Work Conference stressed that in 2017 to reduce the tax burden on enterprises. Minister of Finance Xiao Jie pointed out in the national financial work conference, to study the implementation of new tax cuts. Wang Jun said that in the new year, the State Administration of Taxation will conscientiously implement the Central Economic Work Conference, actively cooperate with the Ministry of Finance to study new tax cuts. At the same time, it will strengthen the analysis and assessment of policy effects, timely make suggestions and suggestions to improve policies; further improve the procedures for handling tax incentives to ensure that the tax preferential policies unshirk effective.

In particular, Wang said that in the new year, it is necessary to resolutely abolish the tax according to law, and resolutely refrain from collecting "excessive tax", resolutely implement tax reduction and exemption, resolutely crack down on tax evasion, and carry out a " Resolutely "the implementation of the tax law enforcement," Inspector "to ensure that truly implemented. To work with the financial and all relevant departments to continue to do a good job in a comprehensive push to open the camp to change the pilot work, in-depth business to increase the policy of "big counseling", targeted to help taxpayers offset the policy, better enjoyment Tax deduction. In recent years to start in 2017, "convenient tax spring action" to further promote the taxpayer's "big service", pushing more convenience, more Shi Lim policy, and effectively improve the taxpayer satisfaction and access to a sense. To carry out the April 26th national tax publicity month activities, set off a new round of tax "big publicity", in particular, to strengthen tax reform and tax cuts and the implementation of the effect of publicity, so that taxpayers better familiar with the reform and policy Regulations and operating methods, to obtain more dividends. In short, the tax work to the outstanding achievements, to meet the victory of the party held the nineteenth. (Source: National Tax Administration)

Then the 16-year hottest topic - real estate, the camp will bring about what impact?

After the implementation of the "business increase", the abolition of the original real estate industry for 5% of the business tax rate, 11% value-added tax levy. Although the tax rate on a substantial increase, but from the upper reaches of the VAT invoices can be used for deductions, thus avoiding duplication of taxes. For example: Suppose the enterprise sales income is. Statistics show that from May to November last year, the national four major new business into the camp to increase the 934 million small-scale taxpayers on average decreased by 26.7%.