What is the correct "open mode" of the catering hotel industry after the "camp reform"

What is the correct "opening way" of the catering hotel industry after the reform of the camp?

2065438+May 20, 2006 05: 10:28 Source: Zhejiang Online-Zhejiang Daily Jin Liang Wang Wei.

On May 20th, Zhejiang Online reported that on May 1 day, the pilot was extended to construction, real estate, finance and living services. Among them, the life service industry is most related to the people, especially eating and living. For the life service industry, the tax rate is changed from 5% of the original business tax to 6% of the value-added tax. What changes does this tax reform mean for life service enterprises in Zhejiang? How do enterprises adapt to the reform of the camp, and have they taken the opportunity to raise prices? The reporter investigated several hotels and restaurants in the province.

The more invoices are deducted, the less taxes are paid.

Hangzhou Supai Catering Management Co., Ltd. is an enterprise integrating catering and distribution, with an annual turnover of over 100 million yuan. Just now, the Chief Financial Officer told the reporter that Zhejiang had implemented the pilot project of "1+6" camp reform many years ago, in which the transportation industry was adjusted from the original business tax of 3% to value-added tax 1 1%, which saved a lot of logistics costs for enterprises by deducting input tax. So he sincerely welcomes the reform of life service industry.

"The cost of food and beverage ingredients accounts for about 50%. After purchasing the largest amount of vegetables and meat from suppliers, it can be used to deduct the special VAT invoice at the tax rate of 13%. " Just added, "Oil, salt, sauce, vinegar and other seasonings can also be deducted through special VAT invoices. On the surface, the tax rate after the reform of the camp has increased by 1%, but in fact, after deducting the input tax, the actual tax burden borne by the merchants is lower than in the past. "

Take a West Lake vinegar fish as an example, the price is 50 yuan, grass carp costs 20 yuan, and vegetable oil costs 2 yuan. Assuming that both grass carp and seasoning have deductible invoices, the business tax before the camp reform is 50 yuan ×5%=2.5 yuan, and the value-added tax after the camp reform is deducted from 0.3 yuan.

As I said just now, according to the requirements of the reform of the camp, the more invoices can be deducted, the less value-added tax will be paid. Therefore, it is much easier to ask restaurants to purchase goods from regular suppliers and obtain special VAT invoices.

National tax authorities-

Fresh vegetables, meat and eggs are purchased through circulation. Taxpayers engaged in wholesale and retail of agricultural products are exempt from value-added tax when selling the above-mentioned agricultural products. Ordinary invoices issued by wholesale and retail taxpayers after enjoying tax exemption shall not be used as proof for calculating input tax. Of course, wholesale and retail taxpayers can also issue special VAT invoices by giving up their tax exemption qualification. When aquatic products are purchased from circulation, VAT can be deducted at the rate of 13%.

The tax rate of catering small self-employed households decreased by 2%

Glorious noodle restaurant, located near Xinhua Road in Hangzhou, has an annual turnover of about 600,000 yuan. For the VAT deduction, Liang Rong, the noodle shop owner, feels that there are many problems inside.

"We go to the food market to buy goods every day. How can a vegetable vendor give me an invoice, let alone a special VAT invoice? Even if the other party can invoice, the tax paid will eventually be passed on to the vegetable price. For example, the price of a basket of Chinese cabbage is 200 yuan. If it is invoiced, it will cost 2 10 yuan, and the rising 10 yuan will have to be counted on consumers. "

Self-employed people like Liang Rong are small-scale taxpayers. Before the reform of the camp, restaurants with monthly sales (business) income not exceeding 30,000 yuan were exempted from business tax in the past, and business tax was levied at 5% if the income exceeded 30,000 yuan; After the reform of the camp, simple collection will be implemented. Self-employed individuals with incomes below 30,000 yuan will continue to be exempted from value-added tax. If it exceeds 30,000 yuan, it will be taxed directly according to the turnover (excluding tax), and the value-added tax will be levied at 3%, and no invoice deduction will be obtained. In contrast, the comprehensive collection rate has dropped by about 2%.

National tax authorities-

According to the camp reform plan, the general taxpayer in the life service industry (with an annual business income of more than 5 million) applies the tax rate of 6%, and the small-scale taxpayer (with an annual business income of less than 5 million) applies the tax rate of 3%. For the general VAT taxpayers who apply 6% tax rate, according to the business tax caliber, it is equivalent to a business tax rate of 5.66%, and the nominal tax rate is only increased by 0.66 percentage points. For small-scale taxpayers, the net tax reduction is about 42%, from 5% of business tax to 3% of value-added tax (2.9 1% of value-added tax after tax reduction under business tax).

Agricultural product sales invoices can also be deducted.

Agriculture and foreign music at the foot of Mogan Mountain in Deqing County have begun to take shape, with more than 400 homestays of various types in its jurisdiction. Among them, Deqing County Inn Eco-tourism Development Co., Ltd., which belongs to Naked Valley, realized operating income of 65.438+0.27 billion yuan and paid business tax of 6.36 million yuan in 2065.438+05. The person in charge of the enterprise estimates that after the reform of the camp, utilities, drinks, rent, real estate investment and other items can be deducted. Theoretically, it is expected to be reduced by about 500,000.

However, the person in charge analyzed that from a practical point of view, because agricultural and sideline products are exempt from value-added tax in circulation, it will have a certain impact on the input deduction of enterprises; In addition, many agricultural and sideline products are purchased from farmers and agricultural cooperatives, and it is also difficult for the other party to provide special VAT invoices.

National tax authorities-

According to the provisions of Caishui [2016] No.36 and State Taxation Administration of The People's Republic of China No.2065438+06, general taxpayers of catering enterprises can obtain sales invoices of agricultural products for their own use from agricultural production units or farmers' professional cooperatives; If you buy your own agricultural products from individual farmers, you can get the ordinary invoices that individual farmers apply to the tax authorities or the purchase invoices issued by catering enterprises. The input deduction rate of both methods is 13%. Compared with the hotel industry's 6% tax rate, the effect of reducing the burden is very obvious.

Room supplies can be deducted.

Jinyun Xiangyi Hotel had a turnover of 35 million last year and paid more than 2 million taxes. Huang Xiaoyu, the finance department, said that after the reform, grain, oil, beverages, purchased agricultural products and seafood can be deducted separately from our hotel catering business. In addition, all hotel room supplies, such as slippers, sheets, toiletries, etc. As long as the special VAT invoice is obtained at the time of purchase, the deduction is allowed, which requires enterprises to be more standardized in management.

Regarding the previous practice of increasing the price of hotels by borrowing from the camp to increase the price, Huang Xiaoyu thinks that it is totally unreasonable to increase the price or the service fee, because the hotel tax has not been increased by deducting the input tax. According to theoretical calculation, their hotel can reduce the burden by more than 400,000 yuan.

Different from catering services, ordinary taxpayers can deduct special invoices for accommodation fees according to regulations, so many hotels will charge an additional 6% value-added tax when issuing invoices to consumers. Is this behavior reasonable? Huang Xiaoyu said that compared with the business tax invoice, the VAT invoice has an extra column of tax, but the money has been included in the charges and cannot be charged to consumers. Take the house price 100 yuan as an example. After the camp reform, this 100 yuan is divided into 94.34 yuan of house price and 5.66 yuan of VAT on the special VAT invoice. If the merchant levies 6% value-added tax on the basis of the house price 100 yuan, this is a disguised price increase.

National tax authorities-

Hotel enterprises should make timely adjustments in regulating business activities, especially financial accounting, in order to quickly adapt to the tax system transformation. At the same time, because there are many kinds of purchases, including services and goods, including equipment, houses, agricultural products and so on. Enterprises should strengthen the management of purchasing links, fully obtain input invoices and realize a reasonable reduction of tax burden.

Label: Editor-in-Chief: Shi Xiaojun