Tax Reduction And Burden Reduction Are Among The Top Priorities, And Ministries And Committees Are Stepping Up Efforts To Help Smes.

Following the delineation of the standards for SMEs, the Ministry of industry and commerce is in the process of intensifying the development of small and medium-sized enterprises in conjunction with the State Administration of Taxation, the development and Reform Commission and other relevant government departments.

"Reducing tax burden has reached a consensus in a larger scope, and put forward suggestions and suggestions for further improving the burden reduction work of enterprises, which may involve more than 100 administrative and institutional fees which are abolished and stopped."

An official of the Ministry of industry, who did not want to be named, revealed on July 15th.

However, in the survey, it is learned that some SMEs are not enthusiastic about the policy of "reducing taxes and lightening their burdens". The reason is that "now there are many taxes and trivial taxes, and there are a lot of problems between tax authorities and enterprises. It is doubtful whether the tax reduction policy can really reduce the burden of enterprises."

Heavy tax burden compel enterprises to "reasonably avoid tax"

"Previously, the media also disclosed that some small owners could not survive without tax evasion.

More private entrepreneurs are paying taxes on the Internet, and if the rules are applied to all taxes, then the result will be almost white handed.

Lao Cao said, "judging from the situation of my factory and some friends, this is no exaggeration."

In July 15th, the old Cao, who had had lunch, lay on the seat of his office.

This is the most enjoyable sight of his day, but he can not help getting upset when he thinks of going to tax in the afternoon, because he has heard that his factory's tax may be re approved not long ago.

The tax paid by Lao Cao is the fixed tax approved by the local tax authorities.

"At the beginning, it was 5000 yuan per month, and the cost of stock, labor, electricity, rent, office and so on could be guaranteed."

He sighed as he opened his fingers and told the reporter.

For the small enterprises such as Lao Cao, the tax authorities will adopt a regular quota collection method.

Lao Cao pointed out that a car was moving outside the window noodles, patiently explained: for example, we should pay the value-added tax according to the 3% tax rate without tax sales. The price tag is 1030 yuan, and the sales tax without tax is 1000 yuan, so the value added tax payable on the noodles should be 30 yuan.

In addition, urban construction tax should be levied in accordance with 7% of value added tax, 3% of value-added tax.

"It's not over yet."

Lao Cao continued to say that the personal income tax was also included in the approved tax.

The sum of the total income from each tax year after deduction of costs, expenses and losses is the taxable income of individual industrial and commercial households. The five level progressive progressive tax rate of 5% to 35% is applicable.

"As to how much tax you have to pay, it depends on how much water you have."

When he first got the news, Lao Cao immediately found a relative who was familiar with the local tax authorities. In addition to sending a red envelope, a cheap dinner came down, and the monthly tax paid to him dropped from 5000 yuan to 3000 yuan.

The existing Provisional Regulations on value-added tax stipulates that the value added tax shall be exempt from personal sales.

Among them, the starting point for the sale of goods is monthly sales of 2000 yuan to 5000 yuan.

In order to figure out the tax payment, Lao Cao did not spend much time thinking about it. Now it has been "gate clear": if you want to be duty-free, when the quota is approved by the tax authorities, you must provide evidence that is sufficient to explain the real situation of production and operation, and prove that the sales amount has not reached the threshold. At that time, the tax authorities will send a written notice specially.

"In fact, a considerable number of local self-employed people, like me, are always trying their best to do everything possible to pay less taxes or even pay taxes.

Lao Cao said.

"Previously, the media also disclosed that some small owners could not survive without tax evasion.

More private entrepreneurs are paying taxes on the Internet, and if the rules are applied to all taxes, then the result will be almost white handed.

Lao Cao said, "judging from the situation of my factory and some friends, this is no exaggeration."

Ma Jianling, a businessman in Hebei who had been in business for 11 years and talked to many of the owners of small and medium-sized enterprises, told the China enterprise daily: "almost all bosses are trying to avoid tax by means of various small movements.

Looking for invoices through various channels and cost deduction is one of the ways of "reasonable tax avoidance".

{page_break}

Logistics industry samples: different taxes in the same industry, repeated tax payments serious

What puzzles Li Lei is that the current logistics business tax rates are divided into pport and service categories, which are 3% and 5% respectively.

Small and medium-sized enterprises not only have heavy tax burden, but also have different taxes and duplicate taxes in many industries.

"The tax of the logistics industry has been very chaotic. At the same time, the enterprises in this industry pay different taxes. This is a problem that can not be ignored in Shenyang's logistics enterprises."

In July 15th, Li Lei, a head of a small logistics company in Shenyang, said in an interview with the China enterprise daily.

When it comes to specific taxes, Li Lei said, "the most prominent problems at present are business tax and cross road (bridge) costs".

Shenyang, a number of logistics companies responsible for each person said that the current problem of Shenyang logistics enterprises can not be overlooked, that is, business tax and cross road costs.

What puzzles Li Lei is that the current logistics business tax rates are divided into pport and service categories, which are 3% and 5% respectively.

"The logistics industry is actually a service and pportation industry. If the business tax and service business tax are divided, the tax authorities can directly force us to pay the tax rate to 5%.

Everyone wants to pay 3% of the business tax on pport business. How to operate it depends on their relationship and connections.

Li Lei said.

This is far from over.

If Li Lei's company uses third party logistics to outsource business to another enterprise, "then, I and the contracting enterprise need to pay business tax, which is a duplicate tax payment."

"If we reduce the business tax of the logistics industry, the unification will be 3%, and it will be difficult to quickly reflect the price of goods in the short term.

Take the cabbage from Shenyang to Shandong as an example. The price of each catty cabbage reaches the destination price of about 0.151 yuan, and a truck carrying 10 tons will only have a net profit of about 200 yuan a trip, so even if the tax reduction is only a few yuan, it will be difficult to reflect on the terminal retail price.

Li Lei said.

Tax reduction rules need to be refined

In addition to the enterprise income tax mentioned by Lao Cao, the industry experts believe that China can also reduce the tax burden of enterprises by way of derate value-added tax.

In the view of Lao Cao, the most important tax burden on enterprises is concentrated in the field of corporate income tax. "I sincerely hope that the government can make adjustments in corporate income tax and give preferential treatment to SMEs."

In addition to the enterprise income tax mentioned by Lao Cao, the industry experts believe that China can also reduce the tax burden of enterprises by way of derate value-added tax.

At present, the tax burden of small and medium-sized enterprises covers more projects, and the tax burden is still heavier. Taking the small and medium enterprises in the building materials industry as an example, the taxes they need include value-added tax, corporate income tax and so on.

Zhang Bin, director of the tax office of the finance and Trade Institute of the Chinese Academy of Social Sciences, believes that China's value-added tax has undergone many reforms, and the original production value-added tax mode has been pformed into a consumption value-added tax mode.

"After VAT is converted into consumption type VAT, the value-added tax contained in machinery and equipment purchased by enterprises can be deducted from sales, but there is still room for tax reduction on VAT.

For enterprises, VAT reform provides the greatest possibility to reduce corporate tax burden.

Zhang Bin said.

Zhang Bin said: "although vat has been set up as a consumption value-added tax, it allows enterprises to deduct from sales in the purchase of machinery and equipment, but this is not a real consumption value-added tax."

Zhang Bin suggested that consumption type VAT allows taxpayers to deduct the total amount of fixed assets purchased from the sales of goods and services when calculating the value added tax. The total amount of fixed assets includes machinery and equipment, and should also include infrastructure such as factories and buildings. "These infrastructures should also be deducted from sales volume and further reduce the tax burden of enterprises."

In order to reduce the tax burden of small and medium-sized enterprises, it is necessary to reduce the tax burden of small and medium-sized enterprises. Policies and regulations need to be laid down. When formulating the tax burden standard, we should prevent "one size fits all" and implement preferential tax burden conditions.

China's small and medium-sized enterprises differ in their choice of organizational form, so they have different levels of profitability. This indicates that they should be set up in industries and subregions in order to encourage the development of industries and optimize the industrial structure, so as to protect the interests of SMEs.