Deepen The Reform Of Fiscal And Taxation System, Expand The Business Scope And Expand The Scope Of The Industry.

< p > < strong > camp changed to increase and usher in industry expansion /strong /strong > < /p >

P, the premier of the State Council, "a href=" //www.sjfzxm.com/news/index_q.asp "> Li Keqiang" /a "December 4th, chaired the executive meeting of the State Council, and decided that from January 1, 2014 onwards, the railway pportation and postal service industry will be included in the pilot scheme of business tax to VAT.

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< p > this is another important progress made by the camp to the pilot project in August.

In August 1st of this year, pilot projects for pportation and some modern service industry upgrading were launched nationwide, and the production, broadcasting and distribution of radio, film and television works were included in the pilot projects.

So far, camp changed to increase has been expanded in two aspects of the region and industry.

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< p > data show that the camp changed to increase significantly. The data released by the State Administration of Taxation recently showed that the "a href=" //www.sjfzxm.com/pioneer/ "camp" changed to < /a > the total tax reduction of 43 billion 217 million yuan in August, September and October after the expansion of the pilot to the whole country.

In the first 10 months of this year, a tax reduction of 93 billion 965 million yuan was added to the pilot scheme, with an estimated annual tax reduction exceeding 120 billion yuan.

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< p > < strong > lighten the tax burden of pportation industry < /strong > /p >

< p > "the railway pportation and postal service industry is included in the pilot scheme to increase the tax burden on enterprises in the pportation industry and related industries."

Wang Yuqing, head of Taxation teaching and research group of Shanghai Jiao Tong University Overseas Education Institute, said in an interview with reporters.

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< p > according to the regulations, the tax rate of pportation industry is adjusted from 3% to < a href= "//www.sjfzxm.com/pioneer/" > business tax < /a > tax rate to 11% < a href= "//www.sjfzxm.com/news/index_cj.asp" > value added tax < /a > tax rate.

Wang Yuqing pointed out that at present, the pportation of many goods, especially commodities, is basically a national combined pport, and railway pportation is a very important part.

Before the railway pportation was not included in the pilot scheme, the value added tax deduction chain in the pportation industry was incomplete.

According to the regulations, railway pport enterprises pay 3% business tax, and other pport enterprises need to pay 11% value-added tax, but these pport enterprises that obtain railway pport invoices can only deduct 7% of value-added tax, so the tax burden of these enterprises is actually increasing.

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< p > "after the railway pportation business is changed to increase, the railway pport enterprises also have to pay 11% of the value-added tax, so the general taxpayers of other pportation industries can deduct 11% of the value-added tax according to the face value, thus reducing the tax burden of the pportation industry and the related industries."

Wang Yuqing said.

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< p > < strong > communication industry has not yet been included in the pilot project < /strong > < /p >.

Less than P, it is worth noting that in April 10th this year, the Executive Council of the State Council decided to select the railway pportation and posts and telecommunications industry as a pilot project.

However, the industry only includes railway pportation and postal services, and the communications industry is not among them.

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< p > why does the telecommunications industry not yet be included in the pilot camp reform? Wang Yuqing believes that this is mainly due to the orderly and stable reform of the tax system, and the need for a mature industry to be integrated into an industry.

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< p > she pointed out that, on the one hand, from the perspective of enterprises, as the communications industry and railway pport branches are more complex, the system is complex, covering the whole country, and the time is relatively tight, the enterprises need to learn and prepare more things; on the other hand, from the tax bureau level, because of the tax bureau involved in all provinces of the country, it is necessary to carry out internal data pfer, system adjustment, taxpayer training and many other work. If the railway pportation and post and telecommunications are incorporated into the work at once, the workload is too great, which is a huge test for the tax bureau's personnel strength.

Therefore, considering the smoothness of the reform, it is understandable that the communication industry should not be included in the pilot yet.

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