State Council on the deployment: this year to achieve the logistics industry not only reduced tax increase!
- 2016-03-25 13:35
????????? Premier Li Keqiang March 18 chaired a State Council executive meeting, the deployment of the implementation of the "Government Work Report" division of responsibilities, to ensure the development of annual main objectives and tasks; determine the economic reform priorities this year is to promote development and improve people provide protection risk prevention ; deploy fully open camp changed to increase the pilot to further reduce the corporate tax burden.
??????? The meeting noted that the implementation of the "Government Work Report" on the full implementation of the camp changed to increase, and further reduce the burden on enterprises, promote economic restructuring and upgrading, the meeting of the deployment. From May 1 this year, one will camp changed to increase the pilot to expand the scope of construction, real estate, financial services and life services, to achieve full coverage of goods and services industry, to break the chain of tax credit to support the development of modern service industry and manufacturing upgrades. Second, prior to the purchase of machinery and equipment companies have been included in the basis of the VAT included in the scope of the deductible, allowing new range of real estate included in the deductible, the deductible increase proceeds, increase corporate burdens efforts to promote the expansion of effective investment. Meanwhile, the original principles of the new business tax incentives on the continuation of pilot sectors, transitional measures for specific industries, zero tax rate or tax exemption for the export of services to ensure that all sectors not only reduced the tax burden increase. Camp changed to increase this year is expected to reduce the corporate tax burden more than 5,000 billion yuan.
Before the camp changed to increase, logistics general corporate tax rise, not fall
???????? According to the relevant department released data show, "Camp changed to increase", the actual tax burden freight companies generally increase by 85% to 120%, the increase rate is too large, enterprise unbearable.
???????? It is understood that in 2012 Shanghai as the first pilot city to carry out part of the modern service industry and transportation camp changed to increase. August 1, 2013, "Camp changed by" pilot-scale promotion of the country. "Camp changed to increase", the transportation service from the original sales tax levy of 3% to 11% VAT, warehousing and other logistics support services increased from 5% sales tax to 6% VAT.
It is understood that the integration of warehousing, transportation, freight forwarding, logistics and distribution and other aspects of the implementation of integrated operation, one-stop service, is different from the traditional enterprise logistics transportation, warehousing business model of innovation, but also improve the social resource utilization, user-friendly main It means, but the current industry rate is not uniform issue has seriously hindered the integration mode of operation of modern logistics industry.
???????? "A single contract is difficult to distinguish the proportion of transportation and storage, the lower tax rates are not uniform, the tax is very troublesome." A person in charge of logistics Road, for example, such as a corporate entity needs to have some goods transport logistics company, and to logistics custody five days, the two sides negotiate the price of a total of 100 yuan, 100 yuan in how much it is shipped, the number of book storage, according to 11% or 6% tax, which is hard to say.
Official said, many logistics enterprises in transportation, warehousing, value-added services are all together, cutting each IRD would ask how, in fact, business is difficult to specific business and then cut, and now most of the companies are based on experience and relationship with the tax department to cut business tax.
???????? In addition to the problem of growing rates, labor costs and toll deductible logistics problems also contributed to the increase in the corporate tax burden one of the reasons.
The next step down in order to realize the negative, the key is the road toll can not be deducted
??????? The face of "Camp changed to increase" the industry to increase the overall tax burden of the phenomenon, transport and logistics enterprises will naturally not remain indifferent, they took for a low tax treatment of small taxpayers, strengthen the hardware investment, strengthen the management of standardization, increased fuel costs deduct the fare, stable customers and other measures to strengthen the deductible.
??????? For logistics and transport companies, in addition to maintenance costs deductible want to change the difficult situation, the "toll" is the voice of the higher deductible areas it hopes to achieve for tolls, parking fees real deductible.
??????? A person in charge in the transportation industry, said as long as the vehicles on the road will involve tolls, parking fees, tolls in transport enterprises accounted for a large, can account for 20% of the cost, and some companies even reached 30%. If these costs into the "Camp changed to increase" will be a good balance between road transport corporate tax, and get a VAT invoice from the operability is relatively easy, the collection of taxes by the government than by corporate tax departments settlement invoice window to get more quick and easy.
??????? For logistics companies, the tolls is still pressure on the body of the cost burden. A report shows that in the surveyed enterprises, transport logistics enterprise tolls last year's average expenditure 44.59 million yuan, of which, 37 percent of companies spending more than 50 million yuan, there are some large road freight companies spending more than 100 million yuan; too toll road average 34 per cent of transport costs.
??????? "Road loans, loan fees" business model has become an important driving force for China's highway infrastructure to the rapid development. However, too many toll roads, high fees has become "historical issues", widely criticized. High road toll, not only increased the burden of logistics enterprises, but also increases the flow of social costs.
????????Related authorities said that one of the problems is the toll road transport sector can not be deductible, fully open "Camp changed by" after the toll will gradually solve the problem and improve, some companies reduce the tax burden.
????????"" Toll "is still difficult deductible is not officially included in the" Camp changed to increase "can not deduct VAT, can only do costs." Shaoxing City, Zhejiang Province, a business owner said.
Related logistics staff member said that the road toll has been one of the company's major items of cost, cost pressures high road toll, the logistics enterprises are suffering, but the face of "Camp changed to increase," further toll increase big logistics burden on enterprises. "Tolls transportation costs accounted for a large proportion, but it is not deductible, which further increases the cost of doing business virtually.
????????Enterprise voice: Highway toll included in the deductible range
????????It is understood that a long road toll included in the deductible range without a clear official timetable. Because this road toll is more complex, some government toll roads, some concession toll roads, toll included after the deductible, the relevant highway company's revenue will be reduced, although the state of things in this study, the various departments but also on operational certain problems, some difficulties.
????????Since operating toll roads per cent more than the duration of a 10-year government loan highway, in addition to State Road, the right to transfer to other highway toll only provincial governments and transportation departments to consent to ratification.
????????This means that logistics managers expect down the road toll is not a problem that can be solved in the short term. This also shows that, after the camp changed to increase, reducing the burden of logistics enterprises still depends on the tax system to make adjustments.
????????Currently road freight business costs include labor costs, road toll, fuel and other costs, including fuel costs accounted for only about 20% of the transport costs can be deducted, can not deduct toll, the human cost of transport is the most since the completion of individual drivers and these individual driver is unable to issue invoices and facing a series of problems.
????????Due to the current economic environment is not good, the logistics industry oversupply, even if the cost of doing business has increased, many companies are afraid to raise prices, which have their own consumed part of the cost, logistics experiencing "road toll" problem shows the camp changed to increase pilot encountered in the implementation of "landing" a microcosm of the dilemma - one of the conflict industry status and taxation reform process. But in the long term trend, part of the increase in costs is certainly want to downstream transmission, and ultimately passed on to consumers.