Photography expansion

It still belongs to the local tax. Make a local tax invoice.

According to the Notice of the Ministry of Finance State Taxation Administration of The People's Republic of China on Printing and Distributing the Pilot Program of Changing Business Tax to VAT, in addition to the transportation industry, the business tax of six modern service industries, including research and development, technical services, information technology, cultural creativity, logistics assistance and forensic consulting services, has been changed to VAT. Obviously, the photographic printing service industry should not belong to the industry in which the business tax is changed to value-added tax as stipulated in the Notice.

Attachment:

Pilot scheme of changing business tax into value-added tax

According to the spirit of the Fifth Plenary Session of the Seventeenth Central Committee of the Communist Party of China, the plan is formulated according to the objectives of tax reform determined in the Outline of the Twelfth Five-Year Plan for National Economic and Social Development of the People's Republic of China and the requirements of 20 1 1 Government Work Report.

I. Guiding ideology and basic principles

(1) guiding ideology.

Establish and improve the tax system that is conducive to scientific development, promote economic restructuring, and support the development of modern service industry.

(2) Basic principles.

1. Overall design, step by step implementation. Correctly handle the relationship between reform, development and stability, consider the requirements of economic and social development as a whole, combine the needs of comprehensive implementation of reform with the current reality, design scientifically and advance steadily.

2. Standardize the tax system and make a reasonable burden. On the premise of ensuring the standardized operation of value-added tax, according to the financial affordability and the development characteristics of different industries, the tax elements are reasonably set, and the overall tax burden of the pilot industries will not increase or decrease, and double taxation will be basically eliminated.

3. Overall coordination and smooth transition. Properly handle the convergence of value-added tax and business tax policies before and after the pilot, coordinate the tax system of pilot taxpayers and non-pilot taxpayers, establish and improve the value-added tax management system that adapts to the development of the tertiary industry, and ensure the orderly operation of the reform pilot.

Second, the main contents of the reform pilot

The scope and time of the reform pilot.

1. Pilot area. Considering the development of service industry, financial affordability, basic conditions of collection and management and other factors, we will select areas with obvious economic radiation effect and strong reform demonstration effect in advance to carry out pilot projects.

2. Pilot industries. In the pilot areas, pilot projects will be carried out in producer services such as transportation and some modern services, and will be gradually extended to other industries. When conditions are ripe, some industries can be selected to carry out industry-wide pilot projects nationwide.

3. Pilot time. 20 12 65438+ 10/month 1, and improve the scheme in time according to the situation, and expand the scope of the pilot.

(two) the main tax arrangements for the reform pilot.

1. On the basis of current standard VAT rate 17% and low VAT rate 13%, two low VAT rates 1 1% and 6% are added. The tax rate of 17% is applicable to tangible movable property rent, 1 1% is applicable to transportation and construction, and 6% is applicable to other modern service industries.

2. Tax calculation method. Transportation, construction, post and telecommunications, modern service industry, culture and sports industry, sales of real estate and transfer of intangible assets shall, in principle, be subject to the general taxation method of VAT. In principle, the simple calculation method of value-added tax is applicable to finance, insurance and life service industry.

3. Tax basis. In principle, the taxpayer's tax basis is all the income obtained from taxable transactions. For some industries with a large amount of funds collected, transferred or prepaid, the amount collected and prepaid can be reasonably deducted.

4. Import and export of service trade. The import of service trade is subject to domestic value-added tax, and the export is subject to zero tax rate or tax exemption system.

(3) Transitional policy arrangements during the reform pilot period.

1. Tax ownership. During the pilot period, the current financial system was basically stable, and the business tax revenue originally belonging to the pilot area was changed to the value-added tax revenue still belonging to the pilot area, and the tax was put into storage separately. The reduction of fiscal revenue generated by the pilot project shall be borne by the central and local governments respectively according to the current fiscal system.

2. The change of preferential tax policies. The original preferential business tax policies granted by the state to pilot industries can be continued, but those that can solve the problem of double taxation through reform will be cancelled. During the pilot period, appropriate transitional policies should be adopted according to specific conditions.

3. Cross-regional tax coordination. The location of the pilot taxpayer is the location of the institution, and the business tax paid in different places is allowed to be deducted when calculating and paying VAT. Non-pilot taxpayers engaged in business activities in the pilot areas shall continue to declare and pay business tax in accordance with the relevant provisions of the current business tax.

4. The convergence of VAT deduction policies. The special VAT invoices obtained by the existing VAT taxpayers from the pilot taxpayers can be deducted from the input tax according to the current regulations.

Third, organize the implementation.

(1) The Ministry of Finance and State Taxation Administration of The People's Republic of China formulate specific implementation measures, relevant policies, budget management and treasury payment regulations according to this plan, and do a good job in policy propaganda and interpretation. With the consent of the State Council, the pilot areas and industries were selected.

(2) The State Taxation Bureau is responsible for the collection and management of the change from business tax to value-added tax. State Taxation Administration of The People's Republic of China is responsible for formulating the Measures for the Reform of Pilot Collection and Management, expanding the VAT management information system and tax collection and management information system, designing and uniformly printing special VAT invoices for the cargo transportation industry, and comprehensively preparing and implementing relevant collection and management.