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[REVIEW] With the gradual advance business tax reform VAT pilot reform, tax issues exposed growing accounting firms.
Recently, with the business tax reform VAT pilot reform (hereinafter referred to as "Camp changed by") the gradual advance, the tax issue exposed the growing accounting firms. "Camp changed by" pilot since the newspaper has continued to focus on its impact on the result of the accounting firm.
For accounting firms, "Camp changed by" double-edged sword: on the one hand, can bring new business opportunities for the firm, on the other hand, the annual income of 500 million yuan big as in the amount of input tax Under deductible insufficient, the tax burden rise, not fall.
In fact, the accounting firm in tax burden than these existing problems: Firm from "Limited" to "the Partnership" involving the liquidation and change the way the tax burden of enterprises, the tax burden has increased suspicion; corporate income tax the relevant provisions, but also makes accounting firm partner higher tax burden than other industries ...... In this backdrop, the accounting firm of tax issues related to what demands? How to face tax problems existing in the process of development? How can the use of tax reform process opportunities to develop yourself? In this regard, the reporter interviewed industry experts.
"Camp changed to increase" after a small benefit big as an injustice by
In the accounting firm bigger and stronger in the process, "Camp changed by" a problem can not be circumvented. Tax reform affects not only the firm's tax burden, but also affect the firm direction of business development and business development of the price. Under the new tax reform situation, the accounting firm should face the challenge, a positive response, at the same time strive for policy support.
"Camp changed to increase" is the general trend. According establish and improve fiscal and taxation systems conducive to scientific development requirements, the business tax VAT, is conducive to improve the tax system, elimination of double taxation; help reduce business tax costs, enhance business development capabilities. But in "Camp changed to increase" has not yet universal coverage, the deductible chain less complete picture, "Camp changed to increase" to a certain extent caused some industry tax burden rise, not fall, especially in some large accounting Firm, increased tax burden significantly.
In March this year, the twelfth CPPCC National Committee, Hubei Hua, general manager of the public sea Shiwen 先向 CPA "two sessions" submitted "to increase the CPA service on political, social and economic dynamics of the proposal," also pointed out that "Camp changed to increase", the number of CPAs tax rise, not fall.
Shiwen first clearly stated in the proposal, "Camp changed to increase" for transport and logistics, transport industry does bring a lot of benefits, reducing the corporate tax burden, to a certain extent, eliminate duplicate taxation issues. But "Camp changed by" differences in tax rates and deductions set details of the project, resulting in a part of the modern service industry, especially income of 500 million or more of service, the tax burden does not fall.
It is reported that the relevant personnel in the accounting firm in Shanghai 249 1 April 2011 and 1 April 2012, the same period of the tax investigation and analysis has learned that Shanghai CPA began in 2012 after VAT tax increase or decrease the negative changes are: the sample for the general taxpayer accounting firm, the total industry revenue income ratio up to 91%, the overall tax burden has increased; and small-scale taxpayers CPA tax It is declining.
Huaian Pengcheng Certified Public Accountants Joint Chief Accountant marked Wei told reporters, "We are a small-scale taxpayers, is 'camp changed to increase' beneficiaries."
Beijing Institute of Chartered Accountants, the official said to the reporter, after calculation, "Camp changed to increase", the tax burden of a large accounting firm in Beijing has increased.
Li Ji Yi, general manager of the accounting firm name is to this reporter, after "Camp changed to increase," the firm's tax burden has increased. Meanwhile, the "Camp changed to increase" has resulted in increased workload. Li Ji were also represented, the "Camp changed to increase", the number of firms able to enjoy until now unable to enjoy preferential tax policies, the objective is also to increase the tax burden.
Crowe Horwath accounting firm partner Hu Yong In an interview with this reporter made it clear that, "Camp changed to increase", the have a positive impact on the firm, which can effectively develop customer. Because if the majority of the firm's client base is VAT general taxpayer, the firm issued service invoice contained gold deductible VAT for customers to reduce the burden. But if the customer base is not the general taxpayer, in essence, it is to increase the firm's tax burden.
Hu Yong also believes that "Camp changed to increase" to avoid double taxation, is certainly conducive to the overall development of the industry. This cooperation between the firms firms and other intermediary service organizations as well as between tax barriers no longer exist, in favor of complementarity between the firm and each other.
Input tax deductible deficiencies caused by tax increases
On behalf of a number of accounting firms jointly held by the Beijing Municipal Finance Bureau of the AICPA and the tax administration office "Camp changed to increase" in a recent forum, after "Camp changed to increase," CPA tax increase was due primarily available insufficient to offset the project. Labor costs, travel expenses, rent expenses and vehicle purchase fees practicing institution's principal operating costs shall not be deductible under the current policy, while the amount of input tax deductible as office supplies, utilities and other usual and difficult to obtain VAT invoices can not deductible.
Hu Yong said that the current range of available deductible taxable services is too narrow, such as office expenses among a considerable part of travel, which accounts for about 5 to 10% of the income of the firm, but because they can not get in the transport sector Accommodation operating divisions VAT bill, which can only be fully included in the cost, can not be deducted.
"Expenditure firms are: travel expenses, rent, property management fees, catering, conference fees, industry contributions, occupational insurance, printing costs, office supplies, communication expenses, while the industry involved in most of these costs are sales tax tax, most of the costs not deductible. "Hu Yong said.
In Hu Yong seems, in theory, "Camp changed to increase" can reduce the tax burden on firms, but because the country is in the progressive stage of tax reform, not yet achieved complete "Camp changed to increase," and the firm's current expenditure the vast majority belong to the project yet, "Camp changed to increase," the project, which at this stage is to increase the firm's tax burden.
Hu Yong said that reform should not only consider the interests on the one hand, the first "Camp changed to increase" the overall trend, in line with the tax system works. But based on national circumstances, "Camp changed to increase" must be steadily. In advancing the process, inevitably there will be interest unfair or unreasonable. "Thus, understanding, adaptation is the most accurate, the most pragmatic choice, because the overall objective of the reform is to tend to totally fair. We look forward to widespread implementation of VAT in various industries. The only way to really achieve structural tax Pratt & Whitney, truly fair tax. "Hu Yong said.
Shiwen first in an interview with this reporter suggested that we should change the situation, "Camp changed by" post office tax rise, not fall, consider reforms from the following aspects: First, to maintain or appropriate to reduce the tax rate, that is, to keep the original sales tax the rate of 5%, or to 3%; second is to increase the scope of the project and the deductible, allowing the human cost of modern service industry, rental costs, management software costs, research and development, and training cost can be deducted; third is in transition during the pilot help solve some practical difficulties; four is to learn some of the international practices, will take a unified professional field services levy approved, rather than a "one size fits all" approach, the modern service industry can be properly classified, further business tax, VAT together to take into consideration, rather than just considering "Camp changed to increase", so you can drive the entire industry and improvement.
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