Why should 1. change the industry that imposes business tax impose value added tax? What positive effect does reform of this one major tax system have to economic society progress? Answer: Value added tax leaves in France from 1954 since asking for, the repetition that solved traditional sale tax effectively because of its levy problem, be used quickly by world other country. Current, already 170 many countries and area leave imposed value added tax, levy limits covers all goods and service mostly. Our country introduced value added tax 1979, fence in assist only at first, the try out of 5 kinds of goods such as the machine machine of the city such as Shanghai, Liuzhou. The State Council released byelaw of value added tax 1984 (draft) , 12 kinds of goods such as mechanical to the machine inside countrywide limits, car, rolled steel impose value added tax. Tax system was reformed 1994, expand limits of levy of value added tax all goods and treatment to repair service of make repairs and supply replacements, mix to other service, intangible assets praedial impose business tax. 2009, to encourage investment, stimulative technology progresses, on the foundation with pilot area, implement reform of transition of value added tax in the round, bring into machine equipment value added tax to touch buckle limits. Current, our country is in the period of assault fortified positions that accelerates change economy to develop way, develop tertiary industy energetically, especially contemporary service line of business, to pushing economy structural adjustment is mixed raise national comprehensive strength to have important sense. According to build the wealth tax system that is helpful for scientific progress soundly to ask, change business tax impose value added tax, be helpful for perfecting tax system, eliminate repeat levy; Be helpful for a society specializationing division of labor, promote industrial confluence 3 times; Be helpful for reducing company revenue cost, enhance an enterprise to expand capacity; Be helpful for optimizing investment, consumption and export structure, health of stimulative countryman economy coordinates development. 2. The traffic carrying trade that why chooses to be in Shanghai and share does contemporary service line of business have is reform pilot? Answer: Business tax changes ask for value added tax to involve an area wider, to make sure reform is carried out smoothly, begin in partial area and partial industry pilot very necessary. Category of Shanghai service line of business is all ready, radiation effect is apparent, choice Shanghai go ahead of the rest is pilot, be helpful for accumulating experience to implement reform in the round. Choice traffic carrying trade is pilot and main consideration: It is traffic carrying trade and department of pull current communication and liaison close together, important place is had in productivity service line of business; 2 it is transport costs belongs to input tax of active value added tax to touch buckle limits, freight bill already brought into system of management of value added tax, the foundation of reform is better. Choice part is contemporary service line of business is pilot and main consideration: It is contemporary service course of study is to measure society of economy of a country to develop the important sign of degree, through reforming support its development is helpful for promoting a country comprehensive strength; 2 it is contemporary service line of business has the share with choice and manufacturing industry close relationship pilot, can reduce what industrial division of labor refines existence to repeat levy element, be helpful for the development of contemporary service line of business already, also be helpful for manufacturing industry industry upgrading to progress with the technology. 3. Total bureau of the Ministry of finance and national tax Wu is this pilot print and distribute a method and two regulations, are its excuse me main what is content? Answer: Fulfil the State Council to carry out about carrying trade of preexistence Shanghai traffic and part contemporary service line of business develops the decision with pilot reform, agree according to classics the State Council \” business tax changes impose value added tax pilot program \” , print and distribute of total bureau of the Ministry of finance and national tax Wu \” business tax of contemporary service estate changes traffic carrying trade and part impose value added tax pilot executive method \” , \” business tax of contemporary service estate changes traffic carrying trade and part impose value added tax the regulation of pilot concerned item \” and \” traffic carrying trade and part are contemporary serve industry, apply since January 1, 2012. Pilot executive method made clear line of business of contemporary to traffic carrying trade and part service to impose the main provision of value added tax, include taxpayer, should tax service, tax rate, should the element of each tax system such as time of ratal, pay taxes and place. The regulation of pilot concerned item is the complement of pair of pilot executive method, advocate if clear and pilot area and blame are pilot area, pilot taxpayer and blame are pilot taxpayer, pilot industry and be not pilot industry of applicable categories of taxes coordinate and policy joins problem. Pilot transfer the regulation of policy basically is to make clear pilot taxpayer to change after imposing value added tax, the transition of policy of privilege of former business tax method and the policy measure that solve individual industry duty to lose a likelihood to increase. 4. Why to say business tax changes is imposing value added tax an important structural sex decreases tax measure? How to change the income of value added tax after asking for to decide attributive? Answer: According to the principle of normative tax system, reasonable burden, through tax rate setting and favourable policy transfer wait for arrangement, reform is pilot total tax loses the industry not to increase or drop somewhat. Right active the industry that imposes value added tax, no matter be in Shanghai or other area, because be bought to pilot taxpayer,answer the input tax that duty serves can get touching buckling, duty is lost also will drop accordingly. According to active finance system, value added tax is belonged to in the center of share duty with the place, business tax belongs to cess. Pilot during, maintain the basic stability of active finance system, business tax changes the income after imposing value added tax still attributive and pilot area. 5. Is reform pilot why to add newly 11% with low tax rate of 6% two archives? Answer: According to pilot industry business tax effective tax is lost calculate, overland carry, waterage, aviation carries the level of tax rate of value added tax that waits for changeover of traffic carrying trade to be in basically 11% – 15% between, originality of research and development and technical service, IT, culture, content sheds card of auxiliary, ancient bronze mirror to seek advice from the contemporary service line of business such as the service to be in basically 6% – 10% between. Do not increase to make total tax loses pilot industry, reform is pilot chose 11% with low tax rate of 6% two archives, apply to traffic carrying trade and part respectively contemporary service line of business. In the 170 many countries that implement value added tax at present and area, tax rate structure has single tax rate already, also have much archives tax rate. Reform tries class of tax rate of value added tax of our country of name a person for a particular job to be adjusted by current two archives for 4 archives, be a kind necessary transitional arrangement. Will need what the basis reforms henceforth, timely brief and tax rate class. 6. How will be the system between nice value added tax and business tax done to join during is reform pilot? To what showing policy of privilege of travel business tax to have to transfer to arrange? Answer: As a result of the system difference of value added tax and business tax, together with this second reform is pilot the partial industry that is in specific area only is carried out, bring pilot area and blame necessarily pilot area, pilot industry and be not pilot industry, pilot taxpayer and blame the tax system between pilot taxpayer joins problem. Had handled these issues for appropriate, pilot file made arrangement from 3 respects: It is the tax system between different area joins. Pay taxes place and applicable categories of taxes, with pay taxes compose seat serves as man-machine to decide basically standard. Pilot taxpayer is in those who be not pilot area to be engaged in managing business tax of pay of mobile on the spot, allow its to give when computational value added tax touch decrease. 2 it is the tax system between different taxpayer joins. Pilot to pilot taxpayer and blame taxpayer undertakes congener management activity, be in respectively applicable value added tax and business tax while, touch with respect to transport costs buckle, the item such as balance levy, divided different situation to make a provision. 3 it is the tax system between different business join. Be engaged in confusing already run to taxpayer, be in respectively applicable categories of taxes, applicable tax rate, remove method of the standard that collect a place, plan duty, input tax to touch buckle wait for a respect, made refine processing regulation. What show policy of privilege of travel business tax to maintain is successional, pilot file is clear, duty-free to active part business tax policy, changing after imposing value added tax, continue to lest ask for,grant; Favourable to duty of derate of partial business tax, adjust cancel policy namely to be asked for namely; Negative to duty increase more partial trade, offerred proper taxation privilege. 7. Does taxpayer need what to preparation make before reform? From when to begin pay value added tax? Answer: Arrive from now pilot carry out the time that still has 1 many months, the hope undertakes seasonable understanding masters pilot taxpayer the relevant policy with pilot reform, the pay taxes that joins tax authority organization actively coachs groom, adjust with the financial management method with pilot and relevant reform, had done average taxpayer to hold the preparative job that waits for a respect ahead of schedule. Contemporary service line of business serves the traffic carrying trade that pilot taxpayer offers Shanghai since January 1, 2012 oneself and part, answer to declare pay value added tax by the regulation, offer before this, still press business tax of original provision pay. For example, press month of pilot taxpayer that declare, what will declare pay in January 2012 is the business tax that implemented in December 2011, the value added tax that will implement in January 2012 should declare pay in Feburary. 8. In Shanghai traffic carrying trade and part contemporary service line of business is begun after reform is pilot, pilot to pushing reform next what consideration is there? Answer: As the first pace that reform steps, shanghai is begun pilot have national demonstrative sense. We will dog closely Shanghai is pilot moving circumstance, sum up pilot experience seriously, escalate is pilot limits, strive to be during 925 ” of “ extend reform countrywide range stage by stage.

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