Discussion On The Effect Of "Camp To Increase" In Domestic Textile Machinery Enterprises

< p > business tax reform VAT is a major innovative measure for the state to carry out structural tax reduction and fiscal and taxation system. Since 2012, pilot projects in Shanghai have attracted public attention.

At this stage, with the continuous expansion of the national reform pilot area, as the manufacturing industry, < a href= "http:// www.sjfzxm.com/news/index_c.asp" > textile machinery industry < /a > will slowly enter the countdown.

Arguably, this burden on the manufacturing industry should be a perfect medicine, but if the tax rate setting between the textile machinery industry is not scientific and the various deduction chains are missing, there will inevitably be "side effects" of implementation.

Textile machinery manufacturing enterprises still use business tax, or change to use value-added tax? Is this "timely rain" for textile machinery industry to reduce burdens, or will it cause "spillover effect" to enterprises? < /p >

< p > since August 1, 2012, the scope of traffic and modern service business tax reform vat has been expanding. Many people believe that this is a positive factor for economic development.

In the context of the international financial crisis, what positive impact does business tax reform on value-added tax on China's economic recovery, especially the manufacturing industry? Based on the actual tax situation and industry situation, can business tax reform VAT promote industrial structure adjustment and technology upgrading? The scope and industry of business tax reform and value-added tax are gradually expanding. What scope of reform is relatively large for < a target= "_blank" href= "//www.sjfzxm.com/" > textile < /a > machinery enterprises? How to carry out business tax reform and value-added tax policy when dealing with overseas enterprises in terms of technology and products?

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< p > < strong > theoretical advantages are not obvious in many cases, < /strong > < /p >

< p > since August 1st this year, with the approval of the State Council, the pilot project of business tax reform and value-added tax in the pportation industry and some modern service industries has been carried out nationwide.

Wu Manju, chief financial officer of Heng Tian heavy industry, said that this means that after the business tax is added to the value-added tax, the scope of the manufacturing industry can be deducted. The cost that can not be deducted can also be deducted, which reduces the tax burden of VAT.

Generally speaking, it is beneficial to enterprises, but has little impact on manufacturing industry.

Lv Dongsheng, head of the accounting department of the company's finance department, said that the 11% tariff rate is applicable to the pportation industry, and the 6% tax rate is applicable to the R & D and technical services, information technology services, cultural and creative services, logistics support services and certification services in some modern service industries. The 17% tax rate of the tangible movable property rental service in some modern service industries is applicable.

In the process of manufacturing these businesses, if the special invoices for VAT can be deducted, the value added tax will be reduced accordingly.

"For example, Heng Tian company should hire an accountant office in Beijing every year to conduct audit. If the annual audit fee is 500 thousand yuan, we receive the VAT invoice of the company, so we can save about 30 thousand yuan in taxes and fees."

Lv Dongsheng said.

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< p > "although business tax is changed to value-added tax, pportation fees and other expenses can be deducted. However, because some pportation companies have the problem of rising tax burden after business tax increases VAT, these companies will increase their freight rates. Therefore, as a buyer of pportation services, manufacturing enterprises still can not reduce costs.

Moreover, the main tax category of manufacturing industry is value-added tax instead of business tax, and pportation cost is not the main cost of enterprises.

Therefore, the policy has many advantages in theory, and the effect in practical operation is not obvious for the time being.

Lv Dongsheng suggested that, as "a href=" //www.sjfzxm.com/news/ "manufacturing" /a "enterprises, in addition to raw material costs, labor costs and entertainment costs should be a major aspect.

The cost of raw materials has always been able to deduct the input tax. If the state can incorporate labor cost and entertainment cost into the business tax to VAT, enter the enterprise's input tax.

At that time, enterprises really benefited greatly. "

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"P" is unique. The chairman of Jiayu spinneret is also strong. It also said that the increase of the camp has little effect on small businesses.

Jiayu spinner is a two track system. The tax collection and fixed income tax are free to choose. The added value of products is the key factor and the added value is high.

Value added tax appears to be beneficial, but depending on the specific circumstances of the company, the less profitable enterprises may have less.

Jiayu spinner is a labor-intensive enterprise with reduced automation equipment and higher labor costs. It can not rely solely on national policy support, but relies on primitive accumulation and upgrading of products and technologies.

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< p > < strong > the value added tax special invoice manufacturing industry was spillover effect < /strong > < /p >.

< p > for many enterprises that are included in the pilot, the most direct feeling and advantage of tax increases is the reduction of taxes.

"Generally speaking, the annual effect of the camp increase is greater than expected, and the impact is wider than expected, and the response is better than expected."

Jia Kang, director of the Finance Department of the Ministry of finance, said that the purchase of labor services can be tax deductible, which greatly stimulated the enthusiasm of enterprises to purchase modern services, and promoted the service industry and manufacturing industry to fly together.

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< p > business pformation directly benefited the service industry, but it also produced an important "spillover" effect on the manufacturing industry, and the impact was very significant.

A few days ago, Lou Jiwei, Minister of state finance, said that as of the end of February 2013, the number of pilot enterprises nationwide reached 1 million 160 thousand, and the overall tax reduction scale reached over 55 billion yuan.

This means that the next reform mode will be no longer a pilot area, but a separate industry in the whole country and a mature industry to promote an industry.

Shanghai Kelly Hardware Co., Ltd., which combines industrial manufacturing and trade, has always been a problem of light weight, heavy labor costs, travel expenses, communications expenses, pportation expenses, office supplies and other expenses.

In charge of the company, Jin told reporters that before the company only deducted the cost of materials, it would pay more value-added tax every month, which would be very stressful for the < a href= "//www.sjfzxm.com/news/" > manufacturing < /a >.

Especially in the context of the international financial crisis, the market downturn, the company's operating costs, labor costs and so on, while the sales price of products, total sales are declining, so that enterprises are faced with the crisis of life and death.

Since August 2012, the scope of business tax changed to value-added tax has been expanding. For enterprises, such as legal consulting fees, communication fees, office supplies and other projects, the formation of value-added tax invoices can be deducted, which has relatively reduced the cost of enterprises, and has played a positive role in our enterprises' participation in market competition and survival and development in crevice.

The scope of the increase in expectation and the expansion of the industry will provide more space for our manufacturing industry.

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< p > Shanxi Hongji Polytron Technologies Inc believes that the increase of the camp is beneficial to some small scale manufacturing enterprises and some enterprises engaged in the service industry, and reduces the tax points and taxes. However, it has a certain impact on the pportation industry.

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< p > < strong > promote technological innovation and promote export business < /strong > /p >

< p > reporter interviewed the leaders of some enterprises of "a href=" //www.sjfzxm.com/news/ "> textile machinery < /a >. Most of them said that after the camp changed to increase pilot, nearly 70% small-scale taxpayers will be converted from the original 5% tax rate to the 3% tax rate.

By improving the tax system reform and structural tax reduction, we create a fair competition tax environment for the development of small and medium-sized enterprises, which is of great significance in promoting industrial restructuring and promoting economic pformation and upgrading.

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< p > from the point of view of domestic tax system environment, this tax reform has improved the value added tax deduction chain, reduced the tax burden of small and medium-sized enterprises, promoted the specialized division of labor and innovative development of enterprises, and accelerated the formation of modern industrial clusters. From the perspective of international economic environment, it is of great significance for enterprises to change their development mode and accelerate the implementation of the "going out" development strategy.

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< p > Hubei Tianmen textile machinery Limited by Share Ltd financial director said that the former taxable items which belong to the business tax scope should be changed into value-added tax, which can increase the deductible amount of the enterprises for the manufacturing industry, thereby reducing the actual tax burden of the enterprises.

For Tianmen textile machinery company, the impact is not obvious at present.

It is only standardized and unified in pportation management. The pport invoices obtained by enterprises are more standardized and have little impact on the actual tax burden.

In the future, we will get more VAT invoices on technical service consulting fees, pportation charges, information communication network fees, advertising fees and other service expenditures, which will be used to deduct the value added tax and reduce the tax burden of enterprises. With the further increase of technological innovation input, we can bring about the growth of business income of technology services, and on the other hand, the enthusiasm of the company to purchase technical services products will also increase.

So as to expand the market share of technology services and promote technological innovation of enterprises.

In addition, he also said that the expansion of the deduction scope is conducive to promoting the enthusiasm of business investment, increasing investment in R & D and technology services, advertising, asset leasing, and information technology services, thereby expanding domestic demand.

In addition, as the extension of export tax rebates from goods trade to service trade will promote enterprises' export business to technology pfer and technology services, and actively participate in the international market competition of technology market.

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< p > for textile industry, the total tax volume of business tax is huge, which is very unfavorable to industries with low gross margin, such as < a href= "//www.sjfzxm.com/news/" > textile > /a > upstream "a href=" //www.sjfzxm.com/news/ > cotton textile industry "/a".

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