What is the tax rate of 20 19 life service industry?

From May 1, China will comprehensively promote the reform of the camp, and the construction industry, financial industry, real estate industry and life service industry will also be included in the pilot scope. Shortly after the introduction of this policy, people speculated about the changes in the tax rates of the four major industries. On March 18, the executive meeting of the State Council reviewed and approved the pilot scheme of comprehensive camp reform, and the tax rates of four major industries have also been determined, among which the tax rate of life service industry is 6%.

At this point, the final veil of the camp reform was unveiled.

Among them, the life service industry is the industry most closely related to the daily life of ordinary people. Therefore, the impact of changing the applicable tax rate to 6% on the life service industry and how to transfer the value-added tax to individual consumers have attracted much attention.

At present, the most applicable tax rate of life service industry under business tax is 5%, while the applicable tax rate after business tax reform is 6%. Although it is higher than the previous tax rate by 1%, the input tax can be deducted. Therefore, for taxpayers in the life service industry who have more input taxes, it is generally beneficial.

However, due to the particularity of the industry, there are still many difficulties in the implementation of the reform of life service industry.

Difficulty 1: the characteristics of the industry make it difficult to determine the value-added part.

First of all, let's take a look at the life service industry that the camp reform points to.

It is reported that the life service industries that need to increase business tax mainly refer to catering industry, accommodation industry, washing and dyeing industry, hairdressing and beauty industry, education industry, domestic service industry, tourism industry and various agency services (note: freight forwarders, customs declaration agents, accounting agents, etc. Business tax has increased) and other formats.

Generally speaking, these industries have small stores and scattered operators, which directly face the final consumers. It is difficult to calculate the input price and determine the value-added part of the industry.

Difficulty 2: The industry as a whole lacks experience in VAT compliance.

Life service enterprises have always been taxpayers of business tax, and business tax and value-added tax are different in accounting and tax payment mechanism, so life service taxpayers lack the experience of value-added tax compliance. In order to make a smooth transition from business tax to value-added tax, life service enterprises must take some measures to actively cope with the changes before the full implementation of the camp reform in May 1. Accordingly, some suggestions are given by relevant experts. For example, financial and business personnel need to receive VAT training; Formulate a set of compliance processes including VAT accounting and management.

Difficulty 3: The initial corporate tax burden may rise.

Life service industry is mainly a labor-intensive industry, so the labor cost is relatively large. At the beginning of the reform, there may be a small deductible input amount and a large output tax, which means that the tax burden of enterprises may increase.

At the same time, we also mentioned in the above article that the financial personnel in the life service industry lack the relevant business experience of value-added tax, so the early enterprises need funds for the skills training of financial personnel and the establishment of related supporting financial management systems, which will naturally increase the economic burden of enterprises.

So under the current circumstances, how should enterprises in the life service industry face difficulties, turn challenges into opportunities, realize tax optimization, and achieve the purpose of reducing the burden on enterprises? Mainly divided into internal and external aspects:

Internally: First of all, we should pay attention to the relevant training of financial personnel, pay attention to the business model and organizational structure of enterprises, analyze the influence of different taxes and tax rates on enterprise taxation, and actively adjust them to realize the optimization of tax benefits; In terms of tax treatment methods (general tax calculation method and simple tax calculation method), we need to go through serious investigation and study to choose the method that is beneficial to the company.

External: Whether the tax burden of life service enterprises will increase after the reform of the camp, mainly depends on the amount of deduction. Therefore, we must try to choose suppliers that can be deducted through input. In addition, enterprise financial personnel should also know more about relevant fiscal and taxation policies and fully enjoy some preferential policies to save costs for enterprises.

Construction and real estate

The original business tax rate of 3% and 5% is changed to the value-added tax rate of 1 1%, but the tax burden of the whole industry will not increase.

The reform of the camp will be carried out in an all-round way, and the construction industry, real estate industry, financial industry and life service industry will all be included in the pilot scope. The tax rate of construction and real estate industry is 1 1%, and the tax rate of financial industry and life service industry is 6%. The society is generally concerned that the business tax rate of the construction industry and the real estate industry has changed from the original 3% and 5% to the value-added tax rate of 1 1%. Will the tax burden increase when the tax rate increases?

"If the VAT rate is higher than the business tax rate, it will increase the corporate tax burden, which is actually a misunderstanding." Bai Jingming, deputy director of China Institute of Fiscal Science, believes that business tax is levied according to the turnover of enterprises, while value-added tax is levied according to the added value of goods and services, and the tax bases of the two are quite different. Although the VAT rate has increased, the tax burden of these two industries will not increase or even decrease due to the deduction of input tax.

Bai Jingming analyzed that the main inputs in the construction industry are steel, bricks, cement and other building materials, which can be deducted according to the VAT rate of 17%, and the deduction is quite strong. In particular, in view of the business model of enterprise contracting and contracting, the planning also made policy arrangements for the transition period. Ordinary taxpayers can choose to apply the simple tax calculation method to the construction services provided by the contractor. Compared with the original business tax rate of 3%, the corporate tax burden is basically unchanged.

Financial industry and life service industry

From the original business tax rate of 5% to the value-added tax rate of 6%, the industry tax burden will be significantly reduced.

"How to ensure that the tax burden of all industries is only reduced and not increased is both a key point and a difficult point. The reform plan has made great efforts in this regard. " Hu, a professor at Shanghai University of Finance and Economics and dean of the Institute of Policy and Governance, said that in order to achieve this goal, the plan not only fully considered the tax design, but also retained the original preferential business tax policies, and also introduced corresponding supporting measures according to the characteristics of various industries.

Financial services are mainly engaged in financial and insurance business activities, such as loan services, direct charge financial services, insurance services and financial commodity transfer. Life service industry covers a wide range, including cultural and sports services, education and medical services, tourism and entertainment services, catering and accommodation services, residents' daily services and other life services.

"From the perspective of tax burden comparison, without considering the input tax deduction, the 6% VAT rate is equivalent to the 5.66% business tax rate, which is very close to the current business tax rates of these two industries." Hu explained that after the reform of the camp, the deductible input tax of the financial industry and the life service industry will increase, and the tax burden of the two industries will be significantly reduced.

Most of the offices in the financial industry are high-grade buildings with high degree of electronic informationization and large investment. By purchasing real estate and related equipment, and outsourcing technical services, the financial industry is likely to achieve tax cuts. Judging from the relevant rules, the original preferential business tax policy for the financial industry has been basically retained and continued after the reform of the camp. For example, interest income from financial interbank transactions is exempt from value-added tax, personal insurance with a pilot 1 year or more is exempt from value-added tax, and agricultural insurance is exempt from value-added tax.

Life service industry is almost all-inclusive and closely related to people's lives. The general taxpayer applies the tax rate of 6%, and the deduction items are also diverse. For example, open a gym, rent a venue, buy fitness equipment and so on. Can be used as an input deduction; Open a restaurant, buy and rent a scroll, decorate a store, and equip the kitchen. It can also be used as an input deduction.

Can the life service industry benefit after the reform?

The report on the work of the the State Council Municipal Government submitted to the Fourth Session of the 12th National People's Congress for deliberation proposed that the pilot scope of the camp reform should be extended to the construction industry, real estate industry, financial industry and life service industry from May 1, and the business tax would be withdrawn from the historical stage. The biggest feature of camp reform is to reduce double taxation, which can promote the society to form a better virtuous circle and help enterprises reduce tax burden. "VAT reform" can be said to be a tax reduction policy. Then, can the life service industry, which is most closely related to the daily life of ordinary people, enjoy the dividend brought by this "camp reform"?

First, the tax rate shall apply to the life service industry after the "reform of the camp".

The current business tax rate of life service industry is generally 5%. After the reform of the camp, small-scale taxpayers will adopt the tax rate of 3% and general VAT taxpayers will adopt the tax rate of 6% according to the pilot scheme of changing business tax to VAT. For small-scale taxpayers, from 5% business tax to 3% simple collection rate, this part is definitely tax reduction. For ordinary taxpayers who apply the 6% tax rate, whether to reduce taxes depends on the deduction. For example, in the catering industry, the tax burden will be reduced compared with the 5% business tax that cannot be deducted. For the entertainment industry whose business tax rate was 5%-20% before, the tax rate will be significantly reduced after the reform of the camp.

According to this expectation, the tax rate will be raised from 5% business tax to 6% value-added tax. Since the purchase expenditure of goods and services can be deducted from the input tax, the overall tax burden may be reduced. The main challenge to reduce the overall tax burden will be how to obtain special VAT invoices from suppliers, especially for the catering industry, which often trades in cash and in many cases needs to purchase raw materials from small-scale taxpayers.

The second is the fiscal and taxation impact of "life service industry reform"

For catering enterprises, most restaurant suppliers are unable to provide VAT invoices, some suppliers are not qualified to issue VAT invoices, and some invoicing will increase the cost and supply price, which is likely to be passed on to restaurants. This is a common phenomenon. When restaurants can't raise prices, they have to reduce profits. However, after the catering industry changes the business of selling food (take-out) to a higher value-added tax rate of 65,438+07%, while the value-added tax rate of dining in restaurants is only 6%, new challenges will emerge. How to distinguish the places where goods or services are provided (including the sale of goods) will probably become a new hot issue.

The hotel industry should apply the value-added tax rate of 6%, and ensure that the main services (accommodation, conference activities, catering) provided by most hotels apply the value-added tax rate of 6%. Laws and regulations have clearly stipulated that the input tax related to the purchase of catering services, residents' daily services and entertainment services cannot be deducted, so another big challenge for the hotel industry will be how to reasonably divide the package price of meetings or activities (and manage the customer invoice demand), and the package price of meetings or activities often includes catering or accommodation.

As far as the medical industry is concerned, the cost of human resources accounts for a relatively large proportion, and the corresponding deductible input tax is limited, which is undoubtedly a huge pressure for the medical service industry with low average gross profit margin and the need to increase investment in large-scale advanced medical equipment and high-end medical talents, especially for social capital investment enterprises such as foreign capital and private enterprises. In order to realize the promise that the tax burden of all industries will only decrease but not increase, the provisions of the pilot transition policy of changing business tax to value-added tax have been made clear, and the medical services provided by medical institutions are exempt from value-added tax.

Three, the life service industry "camp reform" problems

Life service industry mainly includes catering industry, accommodation industry, medical education, domestic service industry, washing and dyeing industry, hairdressing and beauty industry, bathing industry and other service formats, which are characterized by scattered operators and directly facing end consumers. For the upcoming "camp reform", the life service industry faces the following problems:

1. The output tax rate is 6% and the input tax rate is 17%. Will there be a lot left?

2. Is the input of agricultural products purchased by catering enterprises not allowed to be deducted or calculated according to 13%?

3. Is the tax rate different between in-store delivery and take-away? How to supervise?

4. Do the "free" treatments provided to guests, such as room upgrade, "free" breakfast or wireless Internet access, need to be treated as sales?

5. A large number of hotels and hotels have imperfect accounts or even no accounts. How to calculate and pay VAT?

Although the value-added tax is levied in the life service industry, enterprises can deduct the tax contained in the products and services they buy and reduce the tax, but different enterprises have different tax reductions because of the different values and proportions of the products and services they buy. The final change of corporate tax burden depends on the net effect of tax reduction effect and tax increase effect.