营改增英文分析

2013级 级 K0 7A 班班 上课名册序号 上课名册序号 No 08 2015 06 15 云南大学大学外语部 学术英语 学期论 文 Term Paper for Academic English AE of YNU 题题 目目 营改增 浅论 TopicTopic BT Reforms To VAT 学院 经济学院 专业 会计 姓名 张凯 学号 20131030317 手机QQ 1285692387 任课教师 杨金明 论文评分 BT REFORMS TO VAT Zhang Kai K07A 20131030317 accounting TelAbstract In 1954 France has firstly put value added tax into practice and in recent years there are more than 170countries and regions imitate France Recently on the basis of business tax and value added tax have involved in China tax system for lightening the tax burden of company China has been trying to put forward the reformation that BT reforms to VAT Key words Value added tax business tax reformation Introduction In 2011 approved by the state council the ministry of finance and the state administration of taxation jointly announced the program of BT reforms to VAT From January 1 2012 transportation industry and part of modern service industry in Shanghai begin to promote reformation At this point the reformation of goods service tax has begun Since August 1 2012 to the end of the year the state council expanded BT reforms to VAT pilot to 10 provinces and cities Until August 1 2013 it has spread to the whole country On December 4th 2013 in state council executive meeting government made the decision that from January 1 2014 the railway transport and postal services join the tax reformation Since June 1 2014 telecommunications industry was involved In the future more industries will be involved Literature Review Current value added tax and business tax parallel computing caused many problems highlight the necessity of this tax reformation BT reforms to VAT is the key to structural tax reduction is a significant reformation of economic restructure adjustment and economic development model change also is the inevitable choice of perfecting scientific tax system What are the main changes and difficulties of the transformation The basic step and the target should be how to design and put it into effect These problems have caused discussed By analyzing relevant research results about BT reforms to VAT in recent years it can help us strengthen the state change of comprehension grasping the direction of further reformation and implement path The transformation of Business tax reforms to value added tax is the urgent need of goods services systematic tax reformation when production of goods services supply sales are suit for VAT it can avoid the problem of double taxation but at the same time it may also increase uncertainty even adverse impact on revenue Research aim Thorough the research of this tax reformation we can realize the influence to fiscal revenue and revenue burden of companies Also knowing the newest tax information will help us to adjust the change of taxation policy and own a better life Research methods Literature general method The method in combination with theory and practice Research results For economy BT reforms to VAT is an important part to establish and improve the scientific development of tax system promote industrial upgrading optimizing the economic structure which have the vital significance to the development of social economy On the one hand it promotes the service industry and other industries to finish professional division of labor improving service quality so as to expand domestic demand increasing the public employment channels improving the labor income as a share of GDP further promoting the coordinated and healthy development of national economy On the other hand BT reforms to VAT is a way that through the reasonable arrangement of various tax preferential project at the expense of the government to give up part of the tax and increase the correspond financial aid for taxpayer the aim of this reformation promote the development of social economy 1 Stimulate the development of related industries Here is specific change about tax rate in some typical industries general taxpayer IndustryVAT rate charge rate Transportation industry11 Part of Modern service industry 17 6 Postal communications industry 11 6 Ps All industries are suit for 3 VAT rate for small scale taxpayer Once BT reforms to VAT is carried out in such industries related industries must be encouraged Reformation has been promoting industrial upgrading Of course it will kill some vulnerable groups in industry but on the whole it s good for the development of industry who is involved 2 Attract capital BT reforms to VAT be carried out in related industries it must reduce the tax burden of relative industries which will attract more investment for the whole industries bring more vitality to the development of industry For fiscal revenue The tax reformation effected both government and enterprise the passage analyze the influence through both sides 1 Sharp decrease of business tax revenue BT reforms to VAT seem to reduce the government s tax revenues on the surface Before reformation revenue collecting offices levy taxes aim at turnover and it aims at the part of increased value of goods or service Here is comparison for typical industry costincomeBT 3 VAT 11 160020006044 Through the chart we find that before the reformation government can gain 60 dollars while it can gain 44 after reformation In this chart we assumed profit rate is 20 actually in most of industries enterprise can t get such a high profit so the decrease of revenue can be more sharp But we can t maintain the reformation will reduce revenue through BT reforms to VAT enterprise will get more income and profit with the increase of profit s base number revenue will get compensation We assume due to the reformation income of enterprise improved 50 and we can get another chart costincomeVAT 11 2400300066 In such an assumption considering the influence of tax rate and computation of tax government get 6 66 60 dollar in addition In conclusion it may decrease or increase revenue the key is whether the increase of revenue due to tax base is enlarged can cover the deficit due to the categories of taxes be changed 2 Increase the difficulty of tax levy Business tax is government tax while VAT refers to government tax and national tax In the past local government gets all of business tax revenue but nowadays it must share part of VAT to Central People s Government Transformation increases the difficulty to distribute tax revenue Accompany tax reformation related taxpayer have changed Some taxpayers pay BT in the past while pay VAT now they should be taught how to apply new tax declaration revenue department must update corresponding tax registration it s a hugely project For enterprise 1 Reduce tax burden For small scale taxpayer After BT reforms to VAT as a result of small scale taxpayers is calculated on income without tax in accordance with the 3 rate of VAT for small scale taxpayers the tax burden is to increase or decrease the key is who is higher between original BT and fresh VAT In addition to the transportation industry is 3 the business tax rate of other six service industries are 5 which is higher than the small scale taxpayers of value added tax levy rates therefore even if you don t consider tax excluded in price factor VAT burden for small scale taxpayers in six other services assumed is lower than the original business tax burden While the business tax rate of the transportation industry and after the implementation of value added tax both are 3 but the value added tax is a tax excluded in price if VAT is suitable for enterprise In transportation industry small scale taxpayers value added tax burden is lower than business tax That is to say after tax reformation in 1 6 industry small scale taxpayers tax burdens are decrease in varying degrees Obviously for small scale taxpayers BT reforms to VAT is good news it reduce the tax burden of enterprise increasing the survival chance of small scale taxpayers For general taxpayer After BT reforms to VAT general taxpayers in transportation industry and modern service industry are suitable for 11 and 6 value added tax rate if general taxpayer cannot deduct input tax due to the two rates are higher than the original BT tax rate enterprise s tax burden increase obviously But usually general taxpayers have outsourcing project the input tax can be deducted including outsourcing of machinery equipment water and electricity etc therefore after finish the tax reformation general taxpayer s tax burden is to increase or decrease the key lies in the rate outsourcing input project Amount of output General taxpayer can be roughly divided into service oriented enterprises manufacturing enterprises service hybrid manufacturing enterprises Because general taxpayer can deduct input tax difference is very big between service oriented enterprises manufacturing enterprises and service hybrid manufacturing enterprises Biggest characteristic in Service oriented enterprise is high proportion of human capital enterprises human capital has become the first resource of service oriented enterprises Providing services to create profits occupies the most important proportion in total profits in addition to the service income there are few other source of income as well as value added tax invoices due to income who producing cost The service oriented businesses will experience obviously tax increase because they have not input tax For manufacturing enterprises and service hybrid manufacturing enterprises BT reforms to VAT is a very good news they already have the input tax after implement the reformation input tax can deduct value added tax which greatly reduce the enterprise tax burden 2 Optimize resource allocation From the perspective of the economic and social development BT reforms to VAT promote economic restructuring and change the way of development promoting the development of service industry especially the modern service industry it s also a good news for manufacture industry to finish transformation and upgrade so as to promote the adjustment and optimization of economic structure For the pilot enterprises providin