[straight news network Beijing April 26 hearing] (people's Yang Di) recently, a lot of media reflect Hyatt, intercontinental, Marriott, Hilton, international hotel group in succession to camp instead of increase in the name of "day price", caused widespread public concern. Allegedly, Shanghai Hilton Hotel staff also explained that the reason for the price increase is the camp changed to increase, the price is 6.9% of the original price. On this issue, the reporter visited the Ministry of finance tax administration, the State Administration of Taxation of goods and services tax division, our person in charge to answer a reporter's question.

Q: after the camp changed to increase is not meant for the hotel industry in the original collection of business tax on the basis of an increase in the collection of value-added tax?

Answer: fully open VAT, business tax, is by the collection of sales tax levied VAT, rather than in the original business tax is levied on the basis of to impose a value-added tax. In that, the hotel industry's taxpayers, in this year's "five one" before the payment of business tax, from this year's five one, will no longer pay sales tax, to pay value-added tax.

The value added tax and business tax is calculated differently: business tax directly according to the sales tax rate multiplied by computing the amount of tax payable; and value-added tax according to the sales amount multiplied by the tax rate to calculate VAT will deduct the cost of input tax, is eventually the taxable amount of. Moreover, taxable sales value added tax for sales tax, and business tax taxable sales for the sales tax.

Q: compared with the previous payment of business tax, the hotel industry to pay value-added tax, the tax burden is increased or reduced?

A: we make a simple comparison. Hotel industry impose business tax taxpayers regardless of business size should to obtain the all revenue (Sales), including rent, service charges, according to the tax rate of 5% of the calculation pay business tax. After the VAT tax, the hotel industry can be divided into two categories of taxpayers:

The first category, the annual sales of less than 5 million yuan in the hotel, will be returned to the VAT small-scale taxpayers. According to the policy, which is part of the taxpayer for simple tax method in accordance with the 3% levy rate to calculate and pay VAT (i.e.: sales * 3%), compared with the original 5% sales tax rate, the tax burden directly down about 40%.

The second category, the annual sales of more than 5 million yuan in the hotel, will be returned to the value-added tax general taxpayer. This part of the taxpayer for 6% of the value-added tax, value-added tax is the price collection and the business tax is levied in price. Therefore, 6% rate of value-added tax on business tax caliber back calculation, the equivalent of 5.66% of the business tax burden level. That is to say, the camp to increase after the hotel industry value-added tax general taxpayer, even if no input tax can be deducted, the tax burden up only than the business tax system increased 0.66 percentage points. And after the reform, the hotel procurement of materials, equipment procurement, procurement services, property purchase and leasing, office expenses, etc. can obtain proceeds deductible, on the whole, the tax burden of taxpayers generally have varying degrees of decline.

For example, a hotel for the value-added tax general taxpayer, sales for the month income (including tax) 106 million yuan. At the same time, the procurement of equipment and materials costs 11.7 million yuan, obtain special VAT invoice indicating the input tax amount of 1.7 million yuan. In the business tax system, current taxpayers should pay business tax: x 106 5%=5.3 million yuan; in the VAT system, current taxpayers should pay value-added tax: 106 83019 (income) * 6%-1.7=4.3 million yuan of. The same level of income, after the reform of value-added tax to compare the tax burden of less than 10 thousand yuan.

Q: May 1st full implementation of the camp changed to increase the pilot soon, how to ensure that the hotel industry tax burden is only reduced?

Answer: in the camp changed by the system design process, has fully considered the characteristics of the hotel industry, as long as the implementation of the policy is good, in general, the hotel enterprise tax burden level will be different degrees of decline. But hotel industry diversity due to formats, including accommodation, catering, hairdressing, fitness, leisure and other various kinds of services, policies applicable to tax collection and management is more complex, the finance and taxation departments will focus on the of tax training and policy guidance, the tax department will in value-added tax invoices receive, issue and invoices acquisition and other aspects, do a good job of the tax service work, to help enterprises adapt to the value-added tax system as soon as possible.

Enterprises should be fully prepared, in order to regulate the business activities, especially in the timely adjustment of financial accounting, in order to quickly adapt to the tax system conversion. At the same time, the hotel industry to purchase the input types are more, both goods and services, goods also includes equipment, housing, agricultural products, such as, the enterprise shall strengthen management of the procurement process, fully achieved the invoices, tax burden and reasonable to reduce. 3

(original title: two ministries in response to the hotel by the camp changed to increase the overall tax burden of tax increases

Editor: Xiao Shen

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