2016-05-03 15:12

 

The value added tax is divided into five five patterns.

 

[direct reporting network, Beijing, May 3 -- (economic information daily Sun Shaohua) "Economic Reference News" reporter on May 1, learned from the State Administration of Taxation, camp to increase pilot is fully open after the first piece of value-added tax invoices in at 0:00 on May 1 in Beijing was born: check out from Beijing Wenzhou Zhongtai electromechanical Co., Ltd. responsible for Chan in Beijing Minzu Hotel front desk to get the full implementation of the camp to increase after the life service industry in Beijing the first piece of value-added tax invoices.
"This invoice is in Beijing and the promote construction, real estate, finance, service life of camp changed to increase has historical significance and symbolic significance of a value-added tax invoice, marking the promote the camp to increase strategic battle the first battle of the first important juncture smoothly through, taxation conversion smoothly open; marks after the founding of new China has business tax levy of 66 years of formally bid farewell to the stage of history, marking the opening of the deepening of China's tax collection and management reform in a new era." Site to witness the moment of the State Administration of Taxation Wang Jun said.
State Administration of Taxation statistical data show that as of May 1, 11 o'clock in the morning, a total of 23669 households taxpayers of the pilot project to open a 63655 copies of invoice, among them, 7347 copies of VAT invoices, VAT invoice 56308 copies, make out an invoice amount 27.5 billion yuan. Wang Jun said that smooth billing is fully open camp to increase the pilot first battle of the first pass, is also faced with the "May 3, second-hand housing transactions smooth declare billing" second pass, May 3, the four major industries fully successful billing "of the third pass. Only three are good, can be considered the first fully started replacing business tax with value-added tax(VAT) battle battle.
Camp changed to increase the pilot has been officially opened in May 1st means that about 500 billion of the scale of the tax cut will be officially opened, at the same time, the business tax exit the stage, the formal establishment of consumption value-added tax system.
In the camp changed to increase the full day before, as an important part of the value-added tax reform, the central and local value-added tax revenue sharing scheme is also officially released. The Chinese Government Network April 30, news, the State Council issued the transition scheme of adjustment of the central and local VAT revenue divided, clear in the next two to three years of the transition period, central and local VAT will be in accordance with the proportion of 55 into, to ensure that local financial resources, does not affect the stable operation of the local fiscal.
The transition program clear, to 2014 as the base approved by the central and local return to base. All enterprises pay the vat are included in the scope of the central and local share. The share of value-added tax of 50%. According to the local tax payment share of value-added tax 50%. The central draw income by way of tax return to the local place, ensure that the existing financial resources unchanged. In addition, the central focus of the incremental revenue through transfer payments to local equilibrium distribution, mainly used to increase support for the central and Western regions.
The transition scheme focuses on three principles: one is to maintain the existing financial pattern unchanged. Where is the guarantee for the existing financial resources, does not affect the local finance running smoothly, but also to maintain the current central and local financial resources in the "five five" pattern. The two is to mobilize the enthusiasm of local. An appropriate increase in local tax payment according to the proportion of share of value-added tax, is conducive to the mobilization of local economic development and actively cultivating financial resources, alleviate the current downtown pressure on the economy. Three is a good balance between eastern and Western interests. In 2014 as the base, the central government from local to local planning income by way of tax return, to ensure that the existing financial resources unchanged. After adjustment, the income increment distribution tilted to the Midwest, increase the focus on the underdeveloped areas to support efforts to promote the equalization of basic public services.
According to the 2015 fiscal balance released by the Ministry of finance, 2015 1 to December, the domestic value-added tax 31109 yuan, tax 19313 yuan. After replacing business tax with value-added tax(VAT), business tax from the stage of history, value-added tax will be ranked first tax, the income scale will be way ahead. The industry believes that the value-added tax income is the key part of the central and local income division, and lay a solid foundation for the relationship between the central and local government reform.
Yang Zhiyong, a researcher at the Academy of Social Sciences Institute of finance strategy that now camp to increase is still in the pilot phase of the consideration based on, the current VAT revenue sharing options can only be matched with the pilot transition scheme. Central and local in accordance with five five, the most important consideration is the matching factors of expenditure responsibilities and financial resources. He said, after all, this draft is a transitional program, the future is likely to be adjusted according to the dynamic. Requirements powers and expenditure responsibilities to match is decided by the Third Plenary Session of the eighth, with the re division of the central and local powers in the future, do not rule out the income will be re divided.
(original title: value added tax is divided into five five pattern of the pattern of stereotypes
Editor: Xiao Shen
Interpretation of the news hot spots, showing sensitive events, more exclusive analysis, in the "things" WeChat, scan two-dimensional code free reading.