The low-grade tax rate of 6% applies to restaurant takeout.

The low-grade tax rate of 6% applies to restaurant takeout.

In order to make the newly included 1 1 10,000 taxpayers adapt to the new tax system as soon as possible and enjoy the reform dividend as much as possible, the tax authorities have recently launched a new round of policy guidance nationwide.

A few days ago, LAM Raymond, Deputy Director of the Goods and Services Tax Department of State Taxation Administration of The People's Republic of China, explained and responded to the policy difficulties reflected by taxpayers.

The low-grade tax rate of 6% applies to restaurant takeout.

Tax incentives are extended, and academic education services enjoy VAT exemption.

In recent years, online ordering has become a personalized choice for many consumers, and many catering enterprises are changing their take-away business model. But should the sales of take-away food be subject to the VAT rate of 17% like the sales of commodities, or enjoy the low-grade tax rate of 6% like traditional catering services?

"Restaurants, restaurants and other catering enterprises sell take-away food, which is not a sale of goods, and there is no need to pay VAT according to 17%." LAM Raymond said that according to the relevant regulations after the VAT reform, taxpayers who provide catering services sell take-away food and pay VAT according to catering services. Among them, ordinary taxpayers apply the lowest tax rate of 6%.

How much impact will this have on the operating costs of catering enterprises? "Our monthly take-away income is 1, 000 yuan. If you pay the value-added tax of 1.7%, you can now pay less 1.7 million yuan per month. " Zhang Jing, head of Burger King (Beijing) Catering Zibo High-tech Zone Branch, said.

At present, China implements the VAT rate of 13% on tap water sales. In reality, many residents buy water through property companies for resale. Some property companies suggest that resale of tap water can only get 3% of the input invoice, but if the tax is paid at the rate of 13%, the value-added tax will be "high levy and low deduction", thus increasing the tax burden.

"The finance and taxation departments have noticed that special policies have been introduced to properly solve them." LAM Raymond said that for taxpayers providing property management services, the tap water fee charged to the clients is the sales after deducting the tap water fee paid by them. According to the simple tax calculation method, the tax rate is 3%.

Dong Xiufang, financial director of Cangzhou Branch of Hebei Lvtou Century Property Company, calculated an account against the financial statements: since the introduction of the policy, the company has paid 79,796.09 yuan of water fee and 2,375 yuan of value-added tax in eight months; According to the previous tax calculation method, you need to pay 10373.42 yuan, which obviously lightens the burden.

In order to ensure the smooth transformation of the tax system, the fiscal and taxation departments proceed from the actual situation of the industry and continue the preferential tax policies during the business tax period in principle. Taking educational services as an example, after the reform of the camp, the original business tax preferential policies have all been converted into value-added tax preferential policies, and the educational services provided by academic education can enjoy the value-added tax exemption policy; For ordinary taxpayers to provide non-academic education services, you can also choose to apply the simple tax calculation method and calculate the tax payable at the tax rate of 3%.

If the original invoice of the second-hand house is lost, the difference can also be taxed.

Real estate development tax reduces costs and promotes destocking in third-and fourth-tier cities.

"I sold the house some time ago, and the intermediary told me that the differential tax needed the previous purchase invoice, but my invoice could not be found, and the intermediary said that I had to pay the full amount." Some buyers in Beijing said that they had just bought the house for two years, and it was quite expensive when they bought it before. If the burden of paying taxes in full is too heavy, I hope the tax authorities can help themselves.

This time, the pilot reform of the camp has been comprehensively launched, involving the payment of value-added tax by natural persons for the first time, especially the sale of second-hand houses. LAM Raymond said that taxpayers who transfer real estate and pay value-added tax in accordance with relevant regulations, but cannot provide invoices when acquiring real estate due to loss and other reasons, can provide tax payment vouchers and other materials that can prove the taxable amount of deed tax to the tax authorities to offset the difference.

Then, what information can be used as a basis to prove the tax amount? The person in charge of the Beijing taxation department told the reporter that in order to reduce the impact of the reform of the camp on individual housing transactions, the materials that can be proved include: tax payment vouchers or payment books marked as "deed tax", special payment books for deed tax, and deed tax payment certificates.

At the same time, the tax authorities can also find out the tax amount by checking the deed tax record of the house, including: inquiring the ticket bottom copy in the inventory file by shifting files, inquiring the invoice or deed tax payment voucher record collected by the housing management department when handling the transfer, etc. In addition, the municipal tax department has established a deed tax database, which can be queried immediately.

Land price is one of the important costs of real estate development. For real estate enterprises, the value-added tax is levied after deducting the land price from the sales, which is well received by the industry. But what items does the land price include? Many companies are quite concerned.

LAM Raymond introduced that according to the regulations, the land price includes not only the compensation for land acquisition and demolition paid by the land transferee to the government departments, but also the pre-development cost of the land and the income from land transfer. General taxpayers in real estate development enterprises sell their developed projects, and the compensation for demolition paid to other units or individuals when acquiring land is also allowed to be deducted when calculating sales.

"The average price per square meter of our project can be reduced by 105 yuan, which has boosted the sales of houses." Li Weihong, general manager of Shandong Weifang Xiangkai Real Estate Company, said that the tax burden of the company decreased by 33.35% after the expenses such as demolition compensation were included in the deduction. Through price reduction promotion, the company's inventory cycle was shortened from 1 1.5 months at the end of 20 16 to 6.9 months at the end of 20 16.

It is advisable for the hotel to invoice itself.

Electronic invoice, online invoice application, etc. Reduce the tax burden.

Value-added tax has the characteristics of circular deduction, and the importance of special VAT invoices as deduction vouchers is self-evident. This puts forward higher requirements for the use and management of invoices after the reform of the camp. How to ensure taxpayers to issue and use VAT invoices in a timely and convenient manner?

Mr. Liu is a salesman of china municipal engineering North China Design and Research Institute Chongqing Branch. Because of frequent business trips, invoicing has become his biggest headache. "The company's financial requirements are very strict, and accommodation fees can only be reimbursed by issuing special invoices."

After the reform of the camp, small accommodation enterprises need to go to the tax authorities to issue special invoices, and cannot issue invoices to consumers on the spot. "Some large enterprises need to issue special invoices to deduct taxes. We can only let the guests check out first, open it and mail it to the guests, and pay the postage. " Ji, finance minister of Tianwaitian Business Hotel in Wu 'an City, Hebei Province, said.

In response to the demands of taxpayers, State Taxation Administration of The People's Republic of China started a pilot project in 9 1 city last August, allowing small-scale VAT taxpayers in the accommodation industry to issue their own special VAT invoices. In that year, 1 1 was piloted and extended to the whole country. "At present, eligible small-scale taxpayers in the accommodation industry can issue special invoices by themselves." LAM Raymond said.

"In the past, we had to issue hundreds of invoices for the accommodation industry every day. Now not only do taxpayers run less errands, but the burden on our window is also reduced. " Du Fu, deputy director of Wu 'an Joint Taxation Office, said.

With the rapid development of Internet economy, some e-commerce enterprises have to bear higher mailing costs of paper invoices because of scattered delivery locations. Many enterprises hope to promote the electronic invoice model as soon as possible and save operating costs.

In this regard, State Taxation Administration of The People's Republic of China has implemented electronic ordinary VAT invoices all over the country, and e-commerce enterprises only need to apply to the local competent tax authorities.

"Save two hours of printing and mailing time every day, and save more than 500,000 yuan in mailing expenses throughout the year." Peng Liying, financial manager of Shandong Zhuochuang Information Company, said that in the past, more than 300 paper invoices were issued and mailed every day, and electronic invoices played a very good role in reducing the burden.

"The demand for applying for VAT electronic invoices is relatively strong." Wang, chief of the cargo and labor department of Zibo State Taxation Bureau, said that over the past year or so, taxpayers in the city have issued 322,700 electronic ordinary VAT invoices online, amounting to 6,543.8+59 million yuan.

In addition, in view of the fact that some enterprises need to go back and forth to the tax office to apply for VAT invoices, the State Administration of Taxation has also fully implemented the online application service for VAT invoices, realizing "one-click processing, and invoices arrive at home".

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