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Business tax reform of value

2012.11.21   08:55

According to "the Ministry of Finance and the State Administration of Taxation on transportation and modern service industry tax reform VAT pilot notification" (Finance and Taxation { 2012 } No. 71),from August 1st,2012, implementation of pilot work to the social organization.From December 1st,the official in the transportation industry and modern service industries to carry out the reform of the camp changed by pilot is expected to involve 17,000 taxpayers in the city.

The city will implement the "changed" increased pilot industry will continue Shanghai "1+6" mode:"1" namely transportation,including the transportation services,transport services,air transport services,pipeline transportation service;"6" is a modern service industry in 6 industries,including the research and development and technical services, information technology services,cultural and creative services, logistics support services,tangible movable property leasing services,certification advisory sevices.

Rate standard,in the current VAT 17% standard rate and 13% low rate basis, add 11% and 6% two grades of low rate;tangible movable property leasing services applicable tax rate of 17%,transportation service for 11% tax,other parts of modern service industry.Applicable tax rate of 6%;the small scale taxpayer providing taxable services,value-added tax collection rate of 3%.

Our accounting personnel on October 25th attended by Ningbo Zhi Cheng tax firm and Ningbo branch of Qingdao Zhen Qing accounting firm jointly organized the "camp to add" relevant policy training conference,meeting in the Ningbo Bonded Zone business building two floor conference hall is held,experts on the policy and operation for a detailed explanation.In this policy,related to the modern service industry logistics support services,the Division I in recent years have agent import business,so in December 1st policy began,customs declaration agency services financial operation will be different,the previous to the entrusted declaration units issued Acting industry service invoices,will be changed into special invoices for value-added tax,and the applicable value-added tax rate shall be 6%.

By Wang Lirong

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