Small And Medium Enterprises Generally Reflect Heavy Taxes And &Nbsp Burden, And Nearly Half Profits Are Turned Over.

"Dreaming of tax cuts!"

Several small and medium-sized enterprises surveyed by reporters reflect that about half of the profits have been paid for various taxes and fees.

Li Jingsheng is the general manager of a packaging product company.

Founded in 1993, the small private enterprise began to struggle a little bit from paste envelopes and handbags, and now has more than 60 employees.

"We are dealing with paper, and today's industry is as thin as paper."

Li Jingsheng sighed that the cost of printing for each color has been reduced from 100 yuan in the early 90s to 15 yuan to 18 yuan in the early 90s, and the cost of paper, ink and labor has been rising. 20 yuan a month spent about 300 yuan per month to hire a good printer. Now, the monthly salary of the printer is up to 8000 to 10000 yuan, and that of ordinary workers is more than 10 times.

"In this way, the profit can only be squeezed, and our net profit margin is less than 5%."

After a year's struggle, Li Jingsheng's company can earn about 1 million 200 thousand yuan, but there are a lot of taxes and fees.

He pinched his fingers and said, "17% VAT should be paid 500 thousand to 600 thousand yuan a year. As I have arranged 13 disabled persons to work here, each person can enjoy a tax rebate of 35 thousand yuan per year, so they only need to pay about 200 thousand yuan; 25% corporate income tax is 125 thousand yuan a year; urban construction tax, education surcharge, travel tax, 50 thousand to 80 thousand yuan per year; social insurance premiums for old age, medical care, unemployment, work-related injuries, childbirth and so on are 300 thousand yuan per year.

As a matter of fact, we have to pay 700 thousand yuan in taxes and fees every year. The net profit we get is only 500 thousand yuan, and about 58% of our profits have been paid taxes and fees.

"We dream of tax cuts," Li Jingsheng said. The actual tax burden of SMEs is often higher than that of large enterprises.

"For example, we often buy paper according to the order situation, buy hundreds of sheets today, buy a few hundred days later, and big enterprises will sell you at least a few tons, and ask for cash.

As a result, we can only buy paper from small businesses, and they generally do not have invoices for VAT invoices, which can not be used to offset costs. In fact, our value-added tax will be paid 20% more.

This phenomenon is everywhere in the small and medium-sized processing enterprises.

The tax burden of SMEs in traditional industries is high, and what is the situation of small and medium-sized enterprises of science and technology?

Jiang Xiaohua is the chief financial officer of a biochemical technology company. The small private enterprise with 200 employees was born in 1991 to produce feed additives and additives for daily chemical products.

Speaking of enterprises, Jiang Xiaohua has a red face: "before the domestic production of feed additives, only imported from Europe and the United States, the price is very high.

Since we have such a batch of enterprises, the price of feed additives has dropped by 2/3.

Although we have only such a small scale, the market share of the two main products has reached the top three in China, and 500 tons of products enter the European and American markets every year.

However, speaking of tax burden, Jiang Xiaohua's eyes were slightly dim.

The enterprise has to pay 2 million yuan income tax, 3 million yuan value-added tax, 500 thousand yuan business tax, 350 thousand yuan turnover tax additional, 150 thousand yuan stamp duty, deed tax and 3 million 300 thousand yuan social insurance premiums a year.

"The about 9300000 yuan tax is about 48% of the company's pre tax profits.

Luckily, we are a high-tech enterprise, enjoying 15% of the preferential tax rate of income tax. Without this, taxes and fees will definitely exceed half of the profits. "

"We most hope that the preferential tax policies of the state can really be implemented."

Jiang Xiaohua said that according to the state regulations, most of the raw materials and premix feed, feed and concentrated feed in the production of feed are tax-free, but in practice, enterprises must first check the feed department. The 1 varieties pay 1000 yuan inspection fee, and the 20 one is 20 thousand yuan, which takes about a week to half a month. After examination, it has to go to the tax department for examination and approval.

"It usually takes two or three months from the test to be approved. Beijing is quicker, and it takes one month. Some places even say," your husband will produce it. We won't sell it in the second half of the year. "

But at the same time, we must pay VAT at the rate of 17%. The profit margin of these products is about 10%. In the meantime, are we going to do or not? "

"I don't understand that such a simple thing will take a long time to examine and approve it. Besides, by the tax authorities, they have tax collection tasks. Can they be motivated?" Jiang Xiaohua was puzzled.

Why is the tax burden heavier?

The profit is slender, the tax structure is unreasonable, the way of collection is difficult to adjust flexibly, the compliance cost is high, and the operating environment is bad.

Zhang Bin, director of the Tax Research Office of the finance and Trade Institute of the Chinese Academy of Social Sciences, admitted that at present, China's SMEs must pay, bear 6 kinds of taxes or "hidden" burden:

Tax, including value added tax, business tax, income tax, etc.

Fees, including educational fees, water resources and social insurance premiums, are estimated to cost 0.5 to 0.7 yuan when they pay 1 yuan tax.

The fees paid by the relevant departments to provide paid services, such as the health charges collected in the fair, are not reasonable, but they are not yet discounted.

The fines and apportionment of some law enforcement departments in order to generate income;

Some law enforcement departments have to wait for the cost of corruption.

To comply with the cost of personnel and time cost to cope with numerous inspections.

Li Zibin, the chairman of the SME Association, told the media recently that the actual tax burden of SMEs has exceeded 30%.

It should be said that the applicable tax rates of small and medium-sized enterprises and large enterprises are basically the same. These large tax and fee enterprises also have to pay. Why are SMEs more burdens?

First of all, large enterprises are mostly in the monopoly industries such as coal and water power, and "iron and public base". The profits are relatively large, while small and medium-sized enterprises are mostly in the competitive field, and their profits are rather small.

Similarly, the proportion of taxes and fees to their respective profits is significantly lower than that of small and medium-sized enterprises.

"In addition, the tax structure of our country is unreasonable, and the turnover tax of value-added tax and business tax account for more than 60% of the tax revenue.

Turnover tax is not like income tax. Because of levying taxes on enterprise income, it can make "earn less and pay less." levying taxes on goods and services sales and business income is often "earning less than paying". This will lead to small profits and small taxes, which will further aggravate the tax burden of small and medium-sized enterprises.

Secondly, many small and medium-sized enterprises have not set up a complete accounting system, and the tax departments are unable to carry out audit collection for them. They often carry out approved collection and calculate the actual sales revenue according to the pre approved taxable income rate. If the sales revenue is not clear, they simply adopt the fixed collection method of direct approved income tax, for example, the trade market often collects taxes according to the number of meters on the counter.

"When the economic growth slows down, if the method of audit collection is adopted, the tax amount can be reduced correspondingly, and the small and medium-sized enterprises are mostly authorized to collect. If the tax rate or quota has not been cut down in time, although the tax burden of some enterprises may be lower than the statutory tax burden when the audit is collected, the tax burden on the enterprises in the past will be heavier than that in the past.

Zhang Bin said.

Thirdly, the ratio of compliance cost to profit of SMEs is higher than that of large enterprises.

"For example, large enterprises need to pay a certain amount of manpower and material costs in order to cooperate with all kinds of inspections. The compliance cost paid by SMEs is not necessarily less than that of large enterprises."

Zhang Bin explained.

There is still room for tax cuts.

We should improve the tax structure, abolish unreasonable fees, reduce administrative intervention, and let the tax burden reduction policy really benefit the small and medium enterprises.

In reducing the tax burden of SMEs, Liu Huan, vice president of the tax School of Central University of Finance and Economics, believes that in recent years, 5 related policies and measures are quite bright:

The new enterprise income tax law, which was introduced in January 1, 2008, stipulates that the small and small profit enterprises will pay the enterprise income tax at a reduced rate of 20%.

In September 19, 2009, the State Council put forward a number of opinions on further promoting the development of small and medium-sized enterprises, and the income of small and small enterprises was reduced to 50% according to the taxable income.

The executive session of the State Council, held in October 12, 2011, extended the policy to the end of 2015 and expanded its scope.

Since January 1, 2009, the levy rate of small-scale VAT taxpayers has been reduced to 3%.

The executive meeting of the State Council, which was held in October 26, 2011, decided that from January 1, 2012, pilot projects for deepening the value-added tax system in some areas and industries should be carried out, and the current business tax collection industry should be replaced by value-added tax.

Since November 1, 2011, the threshold of value-added tax and business tax has been raised.

However, experts also believe that the tax burden of SMEs is still heavy, and there is still room for tax cuts.

We should improve the tax structure and resolutely abolish unreasonable charges.

In developed countries, tax is the main body of income tax. In 2007, the proportion of individual income tax, enterprise income tax and social security tax in the United States accounted for 72.5%.

Increasing the proportion of direct taxes, such as income tax, is conducive to changing the current situation of "earning less and paying less" in China's SMEs.

Zhang Bin said.

Sun Gang, a researcher at the Ministry of Finance and the Institute of Fiscal Science, said that the charges for small and medium-sized enterprises were often cleaned up.

"For example, since this year, some places have begun to collect educational fees, and all enterprises that have paid turnover tax such as value-added tax and business tax have to pay 2% of their educational fees.

These local finances are not without strength. Why do they have to reach out to businesses? "

When small and medium-sized enterprises are facing difficulties in operation, they should promptly reduce their approved tax rates or quotas.

"Small and medium enterprises with a certain standard of employment may also consider exemption from taxation within a certain period of time."

Liu Huan said.

Improve the operating environment of SMEs and reduce compliance costs.

Sun Gang believes that the relevant government departments should reduce administrative intervention in SMEs and avoid increasing their hidden burden.

"For small and medium-sized enterprises that carry out the approved method of collection, they may consider that a certain proportion of their sales revenues should be approved to cover all taxes and fees, and be collected by a tax authority.

For example, it is stipulated that all taxes and fees paid by small and medium-sized enterprises are 5% of the sales revenue. Beyond this scope, the "clear paper", which is similar to the burden of farmers, can be disregarded.

Zhang Bin suggested.

In addition, we should rationally design preferential tax policies to truly benefit the largest number of SMEs.

For example, in some industries in Shanghai, business tax will be levied into value-added tax, and the tax rate will be increased to a minimum of 6%. Compared with the original business tax of 5%, it seems to reduce the tax burden of small and medium-sized enterprises. However, in practice, small and medium-sized enterprises can not get the invoices of value-added tax, which can not offset the cost, and the value-added tax rate is 1 percentage points higher than the business tax rate.

Again, the value added tax rises from 2000 to 5000 yuan monthly sales to 5000 to 20000 yuan, but monthly sales of 20 thousand yuan mean that the average daily turnover is only 600 yuan, and the turnover of a vegetable dealer is more than 600 yuan a day. How much can the small and medium-sized enterprises benefit from this policy?

Liu Huan said that according to the relevant provisions, the interest of enterprise loans can be deducted before tax, but only limited to the interest rate generated by the benchmark interest rate.

"Such a rule is out of line with the situation.

If small and medium-sized enterprises are lucky enough to get loans, their interest rates must be far higher than the benchmark interest rate. They should be fully deducted according to the real interest rate of loans.

Liu Huan said.

Some experts pointed out that small and medium-sized enterprises are an important force for innovation and an important carrier of employment. They should fish more water and do not waste their lives.