On the 28th, Guangdong officially announced the implementation rules for the pilot work of changing the business tax to VAT: the pilot industry will continue the Shanghai “1+6†model, and the tax system will increase the low tax rate by 11% and 6%. It is expected that the province will have 13. 80,000 business tax taxpayers were included in the pilot scope. According to industry experts, as the largest province in China's economy, Guangdong's GDP accounts for one-eighth of the country's total, and the total volume of imports and exports accounts for a quarter of the country's total. After it is included in the "big plate" of the reform of the camp, it will increase this to the camp. The major tax reform has far-reaching effects and will help to better implement structural tax cuts and ensure a steady and rapid development of the national economy. Continued Shanghai “1+6†mode The province’s 138,000 taxpayers entered the pilot. It was learned that with the approval of the State Council, Guangdong has confirmed that it will carry out business tax reform and increase in the province (including Shenzhen) from November 1, 2012. The tax pilot will change the transportation industry and some modern service industries that originally paid the business tax to VAT. The scope of the pilot industry is specifically “1+6â€: “1†is the transportation industry, including land transportation services, water transportation services, air transportation services, and pipeline transportation services; “6†is the six industries of modern service industry, including R&D and technology. Services, information technology services, cultural and creative services, logistics support services, tangible movable property leasing services, and forensic consulting services. In terms of the tax rate of the main tax system, the current tax rate of 17% standard rate and 13% low tax rate will increase the low rate of 11% and 6%; the tangible movable property leasing service will apply the 17% tax rate, the transportation industry service The 11% tax rate applies, and some other modern service industry services are subject to a 6% tax rate; small-scale taxpayers provide taxable services with a VAT rate of 3%. Zeng Zhiquan, director of the Guangdong Provincial Department of Finance, said that the pilot work will begin on August 1st, and will carry out preparatory work for pilot taxpayer identification and training, collection and collection equipment and system commissioning, invoice tax control system issuance and installation, and invoice sales; The new and old tax system will be completed from the 1st of the month and the pilot will be implemented. According to the preliminary statistics of the Guangdong Provincial State Taxation Bureau, there will be 138,000 business tax taxpayers in the province. “Calculation to increase†to help structural tax cuts Zeng Zhiquan believes that although the total economic output of Guangdong is the first in the country, the development of the province is very uneven, ranging from the highly developed Pearl River Delta region to the underdeveloped East and West Wings and Yuebei. In addition, Guangdong has a complete range of service industries, which has obvious radiation effects on surrounding areas and a high proportion of service industry. After being included in the pilot reform of the camp, it can accelerate the adjustment of Guangdong's economic structure, implement structural tax reduction policies, and maintain stable and rapid economic development. Other provinces and cities across the country have important reference significance. It is understood that the pilot camp has increased the number of 138,000 taxpayers, of which about 120,000 are in the modern service industry. In 2011, the business tax amount declared by these 138,000 taxpayers was 11 billion yuan. From January to June 2012, the business tax was reported to be 5.7 billion yuan. According to the preliminary calculations of the Guangdong Provincial Department of Finance, after the implementation of the pilot reform of the camp, the scale of tax reduction in Guangdong will reach several billion yuan. Prior to this, the relevant person in charge of the Guangdong Provincial State Taxation Bureau also said that after the implementation of the pilot reform, the tax burden of SMEs will decline. During the interview, the relevant people admitted that the camp reform in Guangdong (including Shenzhen) to join the pilot in the overall region, covering a broader, more complex than Shanghai. Due to the institutional differences between VAT and business tax, and the implementation of this pilot in only some industries in some provinces and cities, it will bring pilot and non-pilot areas, pilot and non-pilot industries, pilot taxpayers and non-pilot taxpayers. Problems such as the convergence of the tax system. In this regard, Chen Zhongming, chief economist of the State Taxation Bureau of Guangdong Province, said that Guangdong will do a good job of linking the policy system of pilot taxpayers, maintain the continuity of the current business tax preferential policies, and continue the tax exemption policy for some existing business taxes after the change of value-added tax. For some business tax reduction and exemption, the policy is adjusted to the immediate withdrawal policy; the local existing tax support policies to support the development of enterprises remain unchanged, and the VAT deduction policy for VAT taxpayers to purchase taxable services is implemented. If the enterprise has a tax burden on the pilot, the government will give special support to the reform of the pilot area. In the pilot process of the pilot area, some enterprises have reflected the problem of “not falling and risingâ€. Zeng Zhiquan said that the customer should watch the tax reform. Types of enterprises are reflected in different aspects and taxation time points, but in the long run, once they enter the VAT deduction chain, they will eventually achieve overall burden reduction. It is understood that the goal of the Guangdong camp to increase is that the overall tax burden of the pilot enterprises has declined slightly on the basis of basically eliminating the repeated increase in taxes. Regarding the increase in corporate tax burden that may arise during the pilot process, Zeng Zhiquan said that after the investigation and verification, in addition to giving enterprises appropriate tax concessions, the government will also set up special funds for tax support to support enterprises. At present, relevant supporting policies are being seized. Under development.
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