February 24, the Deputy Director of the Ministry of Finance Tax Policy Department ZHENG new Chinese government website to accept online interviews, and strive in the "12th Five-Year" period "value-added tax expansion Wai reform gradually extend to the whole country.
Up to now, Beijing and other regions has been reported to participate in the pilot application.
The deepening of the VAT reform pilot selection in the transport industry and part of the modern service industry pioneered ZHENG new view, the reform involves a wider adjustment of interests and services Keyboard Accessories a complete range of Shanghai, the radiation effect is very obvious, choosing Shanghai the first pilot, to accumulate experience for the full implementation of the reform.
Users questioned, transportation and service industries to pay sales tax in accordance with the 3% and 5%, why change the VAT rate to 11% and 6% Will increase the burden on enterprises
In this regard, the the ZHENG new explain, although the sales tax and VAT is a turnover tax, two tax basis and tax not the two can not do a simple comparison.
Pilot various industries overall tax burden does not increase, the pilot reform of the VAT rate of grade from the current two steps of adjustment for the fourth gear, an increase of 11% and 6%, two steps of low tax rates applicable to transportation and parts of modern services. "the ZHENG new, business model, the different stages of development, in the same tax rate, different enterprises change levy VAT may appear different Changes in the tax burden.
As China's two main tax, VAT and sales tax are shared tax, VAT revenues accruing to the central enjoy most of the sales tax revenue to the local to enjoy. Sales tax into a value-added tax, central and local revenue-sharing will be how to adjust to become friends the focus of attention.
In this regard, ZHENG said that during the pilot to maintain the basic stability of the existing financial system, the original vested in the pilot areas of the sales tax revenue, levy the VAT revenue is still vested in the pilot areas, taxes, storage, respectively.
It is worth noting that some industries in some areas of business tax reform VAT pilot regional preferential policies will inevitably bring about convergence with neighboring regional policy issues, will have a "hollow effect", resulting in financial flows to the region. To properly address these issues, ZHENG new pilot files from the "system of taxation between different regions of convergence, the three aspects of the tax system convergence between different taxpayers and the tax system between the different business convergence" made arrangements.
Reform step has been taken in Shanghai, Beijing and other regions are also reported to participate in the pilot application, we will closely follow the pilot operation, seriously sum up experience, gradually expand the scope of the experiment, and strive to ZHENG new "12 Five-Year" period. to introduce reforms to gradually extend to the whole country.
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