Unless the policy changes,
Otherwise, it will remain unchanged for several years.
Who said that the heavy burden on enterprises is related to taxation? "I said,' There are many taboos in the world and the people are poor'. Only by untying the ropes that bind the hands and feet of ordinary people can we truly exert the intelligence and creativity of 654.38+03 billion people! "
At the first executive meeting of the State Council in 20 17, the Prime Minister explained the endless reform with the words of Laozi, who has been sung for more than two thousand years.
What is the most anticipated reform for enterprises? After the glass king Cao complained that the tax burden of enterprises in China was too heavy, it became one of the most concerned topics since February 20 16. At the beginning of this year, the authoritative statement came.
Enterprises have a heavy burden, and taxes cannot be "backed"
At the first executive meeting of the New Year, * * * clearly stated: "Recently, there is a voice that corporate tax burden is too high. In fact, the detailed account was carefully broken down, mainly because the non-tax burden of enterprises was too heavy. Where is the high cost of enterprises, is it not that the system is easy and the cost is too high? "
To put it another way, enterprises have a heavy burden and taxes cannot be backed up. Then, official website, the Ministry of Finance, released a question-and-answer session on corporate tax burden.
The relevant person in charge of the Ministry of Finance pointed out that the tax reform of two major taxes involving enterprises in China in the past decade has reflected the policy orientation of combining universal tax reduction with structural tax reduction, which is conducive to the sustainable development of enterprises.
What are the two major taxes? Value added tax and enterprise income tax. Take last year's month 1 1 as an example. In that month, China's value-added tax was 378.7 billion yuan, corporate income tax was 60/kloc-0.0 billion yuan, and the total national tax revenue was 855.4 billion yuan, accounting for nearly half of these two taxes, and most of them came from enterprises.
Judging from the tax reform in the past decade, reducing the burden on enterprises has always been the direction. In 2008, China carried out a major reform of the enterprise income tax system, mainly with five measures:
First, cancel the differential treatment between domestic and foreign-funded enterprises and unify the income tax laws of domestic and foreign-funded enterprises.
Second, the statutory tax rate has been reduced from 33% to 25%. If compared internationally, this tax rate is at a medium level.
The third is to change the original tax preferential system based on regional preferences into industrial preferences, supplemented by regional preferences.
Fourth, low tax rates of 15% and 20% are given to high-tech enterprises supported by the state and small-scale enterprises with low profit.
Fifth, the preferential tax rate of 15% shall be implemented for encouraged enterprises in the western region.
"From the above reform measures, it is not difficult to see that the enterprise income tax reform aims at reducing the tax burden of enterprises, and also pays attention to supporting the development of high-tech enterprises and enterprises in the western region." The relevant person in charge of the Ministry of Finance said.
The value-added tax is also in this direction.
Only in 2065438+2006, the pilot project of camp reform was fully launched, and the value-added tax paid by enterprises for purchasing services and real estate could be deducted, and the tax reduction in that year exceeded 500 billion yuan.
Let's compare it horizontally. The relevant person in charge of the Ministry of Finance said that from the tax rate point of view, China's standard value-added tax rate is 17%, which is at a medium level among more than 60 countries and regions in the world. At the same time, three low tax rates of 13%, 1 1% and 6% are set.
Premier's speech: the system is easy and the cost is too high
What if the tax is not backed up? The Prime Minister made it very clear that the non-tax burden of enterprises is too heavy and the system cost is too high.
System * * * Easy cost, also known as system cost, mainly refers to the cost that enterprises need to pay to follow various systems, rules and policies formulated by * * *.
"Some' fees' have no names at all. The regulator said that the company will be punished and paid. How can the cost of enterprises be low? " * * * said.
Scholars' research can support this point. According to Feng, a professor at the National School of Administration, as far as tax burden is concerned, the real situation in China is that the macro tax burden calculated by standardized tax revenue and fiscal revenue is not high; However, the macro tax burden calculated by * * * income is high.
Feng said that the main reason is that * * * income is diversified, and various fees, funds, social security contributions, housing provident fund, land transfer fees and state-owned enterprises have excessive income.
Taking 20 15 as an example, the total * * * revenue is 24.48 trillion yuan, of which the tax revenue is only 12.49 trillion yuan, accounting for 51%; While the income outside tax accounts for 49%.
Feng said that among various funds, the one with the biggest opinion from enterprises at present is the employment security fund for the disabled collected from most enterprises. It has been 25 years since this fund was collected from 1992.
Liu Jun has been running an environmental protection equipment enterprise in Beijing for many years. He told reporters that the enterprise is not big and belongs to a start-up. At present, there are about 30 employees who have to pay 50,000 to 60,000 yuan of employment security for the disabled every year, which is equivalent to the salary level of an employee.
Feng believes that all kinds of guarantees related to the disabled are part of social welfare expenditure and should be guaranteed by public finance, and their income should also come from general public income. The practice of proper name fund-raising is really out of date and should be cleaned up in time.
* * * Various charges are only one aspect. "Many fee-based intermediary services are secretly linked with administrative organs. Without these intermediary services, enterprises cannot obtain the necessary administrative examination and approval and administrative license. This has caused a direct burden on enterprises. " The Prime Minister said sternly.
In this regard, a chairman of a listed company who did not want to sign told reporters that the employment security fund for the disabled and the "five insurances and one gold" are small heads, and the biggest system of enterprises is easy to cost in the fields of agency fees and evaluation fees.
His original words are as follows: many project evaluations similar to EIA are mandatory in the * * * rules and regulations. The projects invested by general enterprises are relatively large, and the investment scale exceeds 1 100 million yuan. Generally, the project evaluation fee has a base and a certain proportion. The base number is generally several million, and tens of millions is also normal. There are only a few companies doing this, and some of them are not real third-party intermediaries at all, so the bargaining space is limited.
The fees charged by enterprises have to be cleaned up again, and the "red top intermediary" can't run away.
Since the establishment of the current * * *, a series of measures have been introduced to clean up and standardize the * * * funds and administrative fees.
At present, the number of central-level funds has been reduced to 23, and the number of central-level administrative fees has been reduced to 92, of which 68 are related to enterprises. Administrative fees set up in various places have also been greatly reduced.
Why is the tax burden of Chinese liquor enterprises heavier? The reason why the tax burden of liquor enterprises is heavier is that the state imposes consumption tax on liquor products in addition to value-added tax. Among them, liquor and other liquors are levied at a proportional tax rate, in which liquor is levied at 20% plus 0.5 yuan /500g (or 500ml), other liquors are levied at 10%, and rice wine and beer are levied at a fixed tax rate, ranging from 240 yuan to 220 yuan per ton.
Consumption tax is a tax levied on a few consumer goods on the basis of general goods value-added tax, mainly to adjust product structure, guide consumption direction and ensure national fiscal revenue. The current scope of consumption tax collection mainly includes: cigarettes, alcohol, firecrackers, fireworks, cosmetics, refined oil, precious jewels and jade, golf balls and equipment, high-end watches, yachts, wooden disposable chopsticks, solid wood floors, motorcycles, automobiles, automobile tires, refined oil and other tax items, and some tax items are subdivided into several subheads.
Because alcoholic products belong to specific consumer goods, they are not necessities of life, and drinking without drinking does not affect normal life. Moreover, historically, alcoholic products have been levied as heavy taxes in China. Now is the continuation of history and an important means to ensure the national financial revenue.
Where is the root of corporate tax burden pressure? The fundamental reason lies in the reduction of economic downturn.
I think this is fundamental.
There is also national policy.
The worse the economy is, the more tax cuts are needed to help enterprises develop normally.
Is your burden heavy? Of course I'm busy studying now! However, we must also learn to adjust ourselves!
What methods can reduce the tax burden of enterprises? Well, there are many ways to avoid taxes now.
Title of Tax Law: What is the enlightenment of quota deduction for enterprises to reduce tax burden? It is feasible for enterprises to adopt the pricing method of maximizing the current cost to reduce the burden of enterprise income tax.
However, in the process of implementation, we should pay attention to the adoption of compliant valuation methods. For example, Article 15 of the Enterprise Income Tax Law stipulates the inventory valuation method, and the calculation method of the actual cost of using or selling various inventories of an enterprise can be selected from FIFO method, weighted average method and individual valuation method. Once the valuation method is selected, it shall not be changed at will. If the relevant regulations are violated, even if the accounting profit is a loss, the enterprise income tax will be adjusted and increased in the final calculation, which may result in taxable income.
Adopting the pricing method of maximizing the current cost is conducive to reducing the total profit of the current period, leaving flexible space for the adjustment of settlement, and avoiding book losses but forming taxable income.
An enterprise may use the profits of the following years to make up for the losses determined by paying taxes after the final accounting, and the time shall not exceed five years. ...
How can Chongqing enterprises reduce tax burden? What preferential tax reduction policies do local governments have? At present, all localities are attracting investment on the condition of reducing tax burden and preferential tax reduction policies, and many intermediary organizations (networks) engaged in this information work have appeared, but these policies do not conform to the state regulations and are difficult to implement.
What is the enlightenment of quota deduction to reduce corporate tax burden? Fixed deduction will not reduce corporate tax burden. Limit deduction can only explain the protection of the national tax base.
What are the reasons for the high tax risk and heavy tax burden of enterprises? The poor quality of enterprise accountants, failure to establish the concept of lifelong learning, only paying attention to accounting and not being good at using tax planning methods to save tax costs for enterprises are the reasons for the heavy tax burden of enterprises. Faced with these problems, Aerospace Information Software Company, as the leading enterprise of enterprise tax accounting software, can help enterprises to effectively carry out tax planning, optimize planning schemes, reasonably save taxes and avoid taxes, and efficiently handle tax-related business.