What are the pilot industries for replacing VAT with VAT?

The first is to expand the scope of pilot industries. The four industries of construction, real estate, finance and life services will be included in the scope of the pilot project of replacing business tax with value-added tax, and since then, all existing business tax taxpayers have been subject to value-added tax. Achieve full coverage of the goods and services industry, open up the tax deduction chain, and support the development of the modern service industry and the upgrading of the manufacturing industry.

Among them, the construction industry and the real estate industry are subject to the 11 tax rate, and the financial industry and the life service industry are subject to the 6 tax rate. These new pilot industries involve nearly 10 million taxpayers, which is nearly 1 7 times the total number of taxpayers in the previous pilot of replacing business tax with value-added tax. The annual business tax scale is about 19 trillion yuan, accounting for about 80 percent of the total original business tax revenue.

The second is to include immovable property in the scope of deduction. Following the previous round of VAT transformation and reform, the purchase of machinery and equipment by enterprises was included in the scope of deduction, and the current reform includes real estate in the scope of deduction, whether it is the original VAT taxpayers such as manufacturing and commerce, or the pilot taxpayers of the VAT reform, they can deduct the VAT contained in the new real estate.

We should intensify efforts to reduce the burden on enterprises and promote the expansion of effective investment. At the same time, the original preferential business tax policies for the new pilot industries will be continued in principle, transitional measures will be taken for specific industries, and zero tax or tax exemption policies will be implemented for service exports, so as to ensure that the tax burden of all industries will only be reduced and not increased. It is expected that this year's business tax reform will reduce the tax burden of enterprises by more than 500 billion yuan.

1. Implementation steps of replacing business tax with value-added tax.

The first stage: some industries, some regions, on January 1, 2012, took the lead in Shanghai to implement the transportation industry and some modern service industry to implement the pilot project of replacing business tax with value-added tax; From September 1, 2012 to December 1, 2012, the pilot project of replacing business tax with value-added tax was expanded from Shanghai in four batches to eight provinces (municipalities) including Beijing, Jiangsu, Anhui, Fujian, Guangdong, Tianjin, Zhejiang and Hubei.

The second stage: some industries, nationwideOn August 1, 2013, the pilot project of replacing business tax with value-added tax was promoted to the whole country, and radio, film and television services were included in the pilot scope; On January 1, 2014, the railway transport industry and the postal industry implemented a nationwide pilot project of replacing business tax with value-added tax; On June 1, 2014, the telecommunications industry implemented a nationwide pilot project to replace business tax with value-added tax.

The third stage of the slag beam: all industries, from May 1, 2016, the scope of the pilot such as Zhaoyun will be expanded to the construction industry, real estate industry, financial industry, life service industry, and all enterprises will be included in the scope of deduction of value-added tax on real estate, to ensure that the tax burden of all industries is only reduced and not increased.

Legal analysis: "3+7" industries, namely the three major industries of transportation, postal and telecommunications, and the seven modern service industries of R&D technology, information technology, cultural creativity, logistics assistance, tangible movable property leasing, assurance consulting, radio, film and television.

1) Income from the sale of goods; (2) Providing income from labor sheds; (3) Income from the transfer of property; (4) Dividends, bonuses and other equity investment income; (5) Interest income; (6) Rental income; (7) Royalty income; (8) Receiving income from donations; (9) Other income.

The four major industries, including the real estate industry and the financial industry, which should have completed the task of "replacing business tax with value-added tax" this year, may usher in a turnaround next year. Yesterday, Lou Jiwei, Minister of Finance, made it clear at the National Financial Work Conference that next year the construction industry, real estate industry, financial industry and life service industry will be included in the pilot scope of "replacing business tax with value-added tax".

At the national financial work conference held yesterday, Lou Jiwei outlined the overall framework for financial work next year and for a period of time to come. He stressed that it is necessary to speed up the reform of the fiscal and taxation system, and promote the reform of the division of powers and expenditure responsibilities between the government and the local government; Actively promote the reform of individual income tax and consumption tax that combine comprehensive and simple classification; Promote the reform of state-owned financial institutions, state-owned enterprises, and so on.

Among them, for the four major industries that have not yet completed the task of "replacing business tax with value-added tax", Lou Jiwei stressed that the construction industry, real estate industry, financial industry and life service industry will be included in the pilot scope next year. This is also the first time that a national ministry has set a time node for the completion of the task of "replacing business tax with value-added tax" since the four major industries were delayed in the pilot of "replacing business tax with value-added tax" this year.

The "VAT Reform" was first piloted in Shanghai in 2012, and up to now, the "VAT Reform" has been fully rolled out in the transportation, postal services, telecommunications and some modern service industries. It has been clearly stated that it will strive to fully complete the reform of replacing business tax with value-added tax during the "Twelfth Five-Year Plan" period, but in recent years, it has become increasingly difficult to fully roll out the "business tax reform" in the real estate industry, financial industry and other industries.

Why is it difficult to implement the pilot work of "replacing business tax with value-added tax" in the four major industries? According to the statistics of the State Administration of Taxation, the business tax amount involved in the four major industries is about one trillion yuan, accounting for 67% of the total business tax revenue, which also means that the promotion of the "business tax reform" has just ushered in the most difficult and critical part. In the view of Liu Huan, deputy dean of the School of Taxation of ** University of Finance and Economics, the four major industries are facing considerable obstacles if they want to complete the task of "replacing business tax with value-added tax" in the short term.

For example, in the real estate industry, due to the complexity of the business process, it will be difficult to promote real estate without changing the existing taxation methods"Replacing business tax with value-added tax"Job. Another example is the financial industry, due to the large number of business formats and complex business, just processing a variety of bills will be a huge amount of work. Liu Huan said.