The Ministry of Finance and State Taxation Administration of The People's Republic of China jointly issued the Notice on the Value-added Tax Policy of Renewable Resources, which made it clear that since June 5438+1 October1day, 2009, units and individuals are required to pay value-added tax according to regulations. However, before the end of 20 10, the VAT paid by qualified general VAT taxpayers for the sale of renewable resources will be refunded first.
The relevant person in charge of the Ministry of Finance said that in order to support the recycling of waste materials, the state has been implementing preferential VAT policies for the recycling industry of waste materials for a long time. However, this practice of tax exemption for the upper link and tax deduction for the lower link violates the VAT principle of "tax deduction, tax exemption and no tax deduction". Because it is difficult to control the scope of the policy enjoyed by recycling enterprises in the implementation, it is easy for some lawless elements to take advantage of it.
This adjustment cancels the policy that the original waste recycling enterprises are exempt from value-added tax when selling waste materials, and the policy that the waste recycling enterprises deduct the input tax according to the amount indicated in the sales invoice 10% when purchasing waste materials.
(II) Tax policy adjustment of waste materials industry in 2009
Waste materials refer to usable and abandoned items. With the development of society and the progress of science and technology, the scope of reuse of waste materials is getting wider and wider, which not only makes full use of resources, but also is beneficial to environmental protection. On June 5438+1 October1in 2009, the state adjusted the tax policy of waste materials industry again. Compared with the original tax policy, the new policy has changed greatly, with no transition or even convergence. Why is the tax policy of an industry adjusted so frequently and changed so much? Because every change of tax policy is an adjustment of economic interests, it has a great influence on the development trend and interest distribution of the industry. Undoubtedly, the introduction of the new tax policy for waste materials industry will bring new problems and new ideas to tax management. Based on the practical experience in grass-roots work, this paper makes a rough inventory of the tax policies of waste materials industry over the years, and analyzes the possible problems that have been seen or not seen in the policy implementation, in order to provide some reference for the more reasonable and perfect tax policies of this industry.
First, the core content and defects of the tax policy for waste materials industry implemented before the end of 2008.
Before 2008, the state implemented a tax exemption policy for the waste materials industry, but it can issue special invoices for value-added tax, and deduct the input tax by 10% for the waste materials utilization enterprises in the next link. Among them, in order to plug loopholes and reduce tax losses, it is stipulated that operating enterprises must obtain invoices in the purchase process, and value-added tax is paid at 4% in the purchase process without invoices. There are mainly the following problems.
1, the policy is out of line with the characteristics of the industry and does not follow the operating rules of the industry. Originally, waste materials from output to circulation, from production to output is a closed chain synchronized with the social cycle. However, due to the different interests and management levels of localities, enterprises and departments, some people have artificially separated them. For example, in a well-known scrap metal market in a country, all external sales are not invoiced, so that the circulation chain does not break but the invoice does not circulate, which leads to the next link not being accounted for. This is a common phenomenon in the scrap material management industry. However, the tax policy stipulates that invoices must be recorded. If the purchase invoice is issued, 4% VAT will be paid. No matter how many links you go through in the circulation field, you can earn less income or even pay taxes because you don't need to invoice. The tax that should be paid in the previous link will be passed on to the last link in the circulation field. Therefore, inadequate management leads to unfair taxation, and the disconnection between policy and reality affects the seriousness and rationality of taxation, which brings great pressure and difficulties to the tax authorities that manage taxpayers in the last link (from circulation to production).
2, the policy does not fully reflect the national policy support and preferential treatment for the industry. Compared with mineral powder and waste, although they are both industrial raw materials, the characteristics of the industry are essentially different. Mineral powder is a kind of natural resource, which has not passed through the field of circulation and production, and its cost only includes mining expenses and resource tax. In the first step of mining, there is no need to pay the price of the ore powder itself, so the ore powder itself contains little value-added tax, which is also the main reason for the high tax burden of the ore powder operators. Waste is different. They are a chain in the whole social cycle. Waste materials produced in the production process all contain value-added tax, which is 17% value-added tax. However, the tax policy only reflects the care for the intermediate enterprises and implements tax exemption, while the waste enterprises should deduct 17% and only deduct 10%. High levy and low deduction have caused a substantial increase in the tax burden of garbage enterprises. If an enterprise can use scrap metal and finished metal to produce products with the same price, it is precisely because of the tax burden that the enterprise would rather buy finished metal than use scrap metal for production. Unreasonable tax system restricts the enthusiasm of enterprises for waste utilization.
3. The policy attaches great importance to blocking and neglecting sparse, which leads to the heavy responsibility of grass-roots managers and the heavy burden on enterprises. Since 200 1, the tax policy of waste materials industry has been reformed three times. At the same time, in order to strengthen management, many management methods, systems and measures have been introduced, and all available methods have been basically exhausted. The purchase and sale of an enterprise must have a clear account of every business that happens every day, and leave the address, telephone number and ID card of the seller for the tax authorities to check, and the purchase and sale must be settled through the bank. Grass-roots units should go to the door at any time to purchase and inspect bulk commodities, conduct monthly assessment and tax burden analysis, and tax administrators should bear the responsibility for problems. Our measures are too harsh and even beyond the standard, and enterprises are forced into a dead end, with no way to go, dare to be angry and dare not speak; People at the grassroots level are nervous all day, afraid of problems and exhausted. When it comes to "waste", no one wants to take care of waste materials enterprises.
Second, the characteristics of the new tax policy for waste materials industry in 2009.
From June 5438+1 October1in 2009, the recycling of renewable resources (waste materials management) is no longer tax-free, and VAT is paid at 17% like other general VAT taxpayers. For waste-making enterprises, the input tax is deducted by 17%, and the tax is collected first and then returned. In 2009, the financial department will refund 70% of the tax paid.
1. Grass-roots managers are relieved of their responsibilities and the risks are reduced. This is the greatest experience of grassroots personnel. They don't have to worry about 4% payment all day, don't have to worry about false issuance, and don't have to argue with enterprises about accounting and invoice sales. As long as the invoice is collected in full at 17%, it will be over. Tax refund is a matter for the financial department, so the problems of responsibility and risk are basically lifted.
2. The tax burden of waste recycling enterprises has dropped sharply, which has become the biggest beneficiary of policy adjustment. The new policy is to deduct the input tax 17% in the next step, and the deduction rate will be increased by 7%, which means that the tax burden of waste-using enterprises will be greatly reduced, and basically no tax will be paid for a long time, which is conducive to mobilizing the enthusiasm of waste-using enterprises. Therefore, the new policy is the most cost-effective for "one-on-one" enterprises, and enterprises that use waste are the biggest beneficiaries.
3. Operating enterprises occupy a lot of funds, and the tax refund is complicated, which affects their operations. The new tax policy will not change the rules of this industry. Judging from the operating characteristics of the waste materials industry, except for the last link, it will still be difficult to obtain the input tax bills of the previous link, so there is no input tax to be deducted. In this way, the operating enterprise must pay the tax of 17% in advance and pay the value-added tax of 170,000 yuan according to the monthly business volume of100,000 yuan before going to finance. Although the commercial enterprise has an account to settle from the policy, the other party paid 17% of the value-added tax, and only paid 5. 1% to the state, and got the corresponding 1 1.9% tax refund. This is not the case. It is said that some large waste producers have responded and taken countermeasures, and obtained 17% invoice. The remaining 1 1.9% is returned to the finance by the operating enterprises, so the preferential policies given by the state to the operators are not really fully enjoyed by themselves. On the contrary, the operation of waste middlemen is affected by financial problems.
4. The tax refund policy has laid a hidden danger for false opening, and also brought new problems to management. In the past, many fraud cases were about buying goods and selling goods, with a difference of 2-3%. Now, if you use the tax rebate policy and pay a tax of 5. 1%, you can sell tickets without buying them. The interest space is much larger than in the past, but the risks and troubles are much less. Therefore, grass-roots management departments must be vigilant and strengthen management to prevent new false trends.
The reduction of 5.20 10 tax rebate has a great impact on the operation of this industry and the burden is aggravated. Next year, the tax rebate ratio will be reduced to 50%, that is, the actual tax burden will reach 8.5%, which will make it more difficult for enterprises to operate waste materials; "One-to-one" waste material management and waste production are tied together, which increases the comprehensive tax burden of enterprises, because although they are two enterprises, the value of their products is realized at one time. Even if the tax of garbage enterprises is zero, the comprehensive burden of 8.5% is high, which exceeds the normal bearing capacity of enterprises; Only large-scale waste manufacturing enterprises (such as steel production enterprises) can enjoy the benefits brought by tax policy.
Three, suggestions on improving the tax policy and standardizing the collection and management of waste materials industry.
1. Strengthen policy guidance and make policies really benefit taxpayers. The adjustment of tax policy will inevitably have a certain impact on taxpayers' operation. It is necessary to send policies to enterprises as soon as possible to avoid passive or even unnecessary economic losses caused by unfamiliar policies. Take tangyin county Bureau as an example. At present, there are 8 enterprises dealing in waste materials, 7 of which are one-on-one waste utilization enterprises, all of which are relatively small in scale. The focus should be on how to further improve and standardize these enterprises, because taxpayers are most concerned about how to apply for tax refund, and taxpayers rarely deal with these departments (such as public security, commerce, finance, etc.). ) In the past, these functional departments knew little about tax policy. As a tax administration department, we should actively publicize and communicate with these departments. Secondly, service enterprises should seize the opportunity of policy adjustment, overcome the difficulties brought about by the economic crisis and continue to grow and develop.
2. Improve the collection and management to prevent the new trend of tax loss. Any policy has both positive and imperfect aspects, especially when it has just been introduced and has not been put into practice. In the process of implementation, it needs running-in, matching and repair. We must strictly implement it at the grassroots level, and we must not be out of shape, let alone flexible. At the same time, we should learn from the experience and lessons of previous management and enrich the means and measures of standardized management. It is necessary to enhance the sensitivity and predictability of work and prevent criminals from making false invoices by taking advantage of loopholes at the beginning of policy operation; At the same time, we should also pay close attention to the input and output of waste enterprises to prevent long-term zero-negative declaration.
3, unify thoughts and actions, to prevent the emergence of temper justice with mercy, uneven bitterness and joy. The formulation of the policy is based on the overall situation, so its policy foothold is also normal in theory. However, when it is implemented, it is often driven by local interests or guiding ideology, and it is difficult to keep pace with the unified policy. The losers are those informal enterprises that can't operate (for example, the last enterprise that is about to enter the production link has waste materials and the next link must have invoices), and the grass-roots departments that manage these enterprises suffer losses. If they are implemented in accordance with invoices and tax laws and regulations, unified guiding ideology and strict management, then tax policies cannot be divorced from real life, so the leverage of taxation on the economy should be promoting rather than negative.
4. Enhance the service concept and insist on paying equal attention to service and management. After the policy adjustment, although our grassroots law enforcement responsibility is smaller and the risk is reduced, the responsibility of service should be more prominent. When introducing some supporting management systems and methods, we should pay attention to tax service, consider the problem from the taxpayer's point of view, do not artificially increase the taxpayer's workload and set obstacles, and do not force taxpayers to cancel, but give them a way out, make the best use of the situation, understand the objective factors of taxpayers, and promote the improvement of management quality with service. Forward from: