During the "12th Five-Year" period, the service industry has gradually become an important field of China's economic restructuring, and has also become an important industry support for expanding domestic demand. In order to solve the tax bottleneck that affects the development of modern service industry, and to solve the problem of the disunity of the tax system of goods and services and the repeated tax collection of business tax, in January 1, 2012, Shanghai explored and implemented the pilot reform before the traffic and transportation industry and part of the modern service industry (i.e., "1 + 6" industry). This is another major milestone in China's tax reform after the tax reform in 1994.
After the pilot, the machine equipment and office supplies purchased by the general taxpayer in the "1+6" industry of Shanghai can be used as incoming deductions. The service of the general taxpayer in the lower reaches of the downstream enterprises can also carry on the entry deduction, through which the two or three industry value-added tax deduction chain is connected, and the business tax system of the service industry is solved from the system. The problem of double taxation resulting from "road collection and full taxation" has been realized under the VAT system.
Shanghai has also formed a replicable and extenable experience for deepening and expanding the reform of the camp. For example, in view of the increase in tax burden in the transformation process of the new and old tax system due to the different cost structure and different development period, we have made and implemented the transition in the local pilot period according to the principle and requirements of the state about "the overall tax burden of the reform pilot industry does not increase or a slight decline". The policy of sexual financial support. " The Shanghai Municipal Finance Bureau, which has personally experienced various stages of the camp's transformation and upgrading, has long been printed and recalled. The data show that in the early period of the pilot period, 2012 to 2013 years in the pilot project, some pilot enterprises in Shanghai have increased the tax burden of about 11 thousand households, which effectively balanced the tax burden of the pilot enterprises and mobilize the enthusiasm of the pilot enterprises.
Based on the experience and effectiveness of the pilot project in Shanghai, the State Council announced that from September 1, 2012 to December 1st, the pilot region was gradually expanded from September 1, 2012 to December 1st to Beijing, Jiangsu, Anhui, Fujian, Guangdong, Tianjin, Zhejiang and Hubei, and the transitional financial support policy of Shanghai. Experience is popularized in these provinces and cities.
After that, the State Council decided to expand the pilot area from some provinces and cities to the whole country since August 1, 2013, and added the radio, film and television industry (the "1 + 7" industry) on the basis of the original pilot industry. In January 1, 2014 and June 1, 2014, the railway transportation and postal industry, and the telecommunications industry were separately included in the pilot camp.
In May 1, 2016, the pilot project was finally carried out throughout the country. All the business tax per capita in the construction industry, the real estate industry, the financial industry and the living service industry were included in the pilot scale. "The pilot reform of the camp has been fully promoted across the country, especially in the tax reform of the financial sector, enabling China to provide a China plan for international tax reform." Yin Zhengping said.
In July 1, 2017, the structure of VAT rates ranged from four to three. In May 1, 2018, the tax rates of taxpayers' VAT taxable sales activities or the original application of imported goods were adjusted to 16% and 10% respectively, the rates of 17% and 11%.
In the past six years, the pilot camp of Shanghai has been standardized, institutionalized and normalized. Statistics show that by the end of 2017, the total tax reduction of the city's camp has been 324 billion 800 million yuan, and the tax burden of small and micro enterprises in a large number of service industries has been reduced to about 40%, which has become the biggest beneficiary of this pilot reform. The proportion of the value-added of service industry in Shanghai has risen from less than 60% before the reform to about 70% of the present.爱上海