月度归档： 2024 年 8 月

　　In order to allow the newly included 11 million taxpayers to adapt to the new tax system as soon as possible and enjoy the reform dividends as much as possible, the tax department recently launched a new round of policy guidance across the country. Recently, in response to the relatively concentrated policy difficulties reported by taxpayers, Lin Feng, deputy director of the Department of Goods and Labor Taxation of the State Administration of Taxation, explained and responded to concerns.

　　6% low tax rate applies to restaurant takeaway

　　Tax incentives continue, and academic education services enjoy VAT exemption

　　In recent years, online food ordering has become a personalized choice for many consumers, and many catering companies are changing to takeaway business models. But should selling takeaway food be subject to a value-added tax rate of 17% like merchandise sales, or enjoy a low tax rate of 6% like traditional catering services?

　　"The sale of takeaway food by restaurants, restaurants and other catering enterprises is not a sale of goods, and there is no need to pay VAT at 17%." Lin Feng said that according to the relevant regulations after the change to the VAT, taxpayers who provide catering services sell takeaway food and pay VAT according to the catering service. Among them, ordinary taxpayers are subject to the lowest rate of 6%.

　　How much will this affect the operating costs of catering companies? "Our monthly takeaway income is 10,000 diverse. If we pay 17% VAT of more than 1,700 yuan, we can now pay more than 1,000 yuan less per month," said Zhang Jing, head of Shandong Zibo High-tech Zone Branch of Burger King (Beijing) Catering.

　　At present, our country implements a 13% value-added tax rate on tap water sales. In reality, many residents buy water through property companies for resale. Some property companies propose that reselling tap water can only obtain 3% of the input invoice, but if the tax is paid at the 13% rate, there will be "high levy and low deduction" of VAT, thus increasing the tax burden.

　　"The finance and taxation department has noticed and issued special policies to properly resolve it." Lin Feng said that for taxpayers who provide property management services, the tap water fee charged by the service recipient is calculated as the sales amount after deducting the tap water fee paid by the taxpayer. According to the simple tax calculation method, it is calculated according to the 3% collection rate.

　　Dong Xiufang, director of company finance of Cangzhou branch of Hebei Travel and Investment Century Property Company, calculated the accounts on the financial statements: After the introduction of the policy, 8 months have passed, the company’s water fee is 79,796.09 yuan, and 2375 yuan value-added tax is paid; and according to the previous tax calculation method, 10373.42 yuan needs to be paid, which is obvious.

　　In order to ensure the smooth transformation of the tax system, the finance and taxation department continues the preferential tax policies during the business tax period in principle based on the actual situation of the industry. Taking education services as an example, after the change from business camp to value-added tax, the original business tax preferential policies have all been translated into value-added tax preferential policies. Educational services provided by academic education can enjoy the value-added tax exemption policy; for general taxpayers to provide non-academic education services, they can also choose to apply the simple tax calculation method to calculate the tax payable according to the 3% collection rate.

　　If the original invoice of the second-hand house is lost, the difference can also be taxed.

　　Real estate development taxes reduce costs and promote inventory removal in third- and fourth-tier cities

　　"I sold a house some time ago, and the agent told me that I need the previous purchase invoice to pay the tax difference, but I can’t find the invoice, and the agent said that it must be paid in full." Some buyers in Beijing said that they had just bought a house for two years, and it was quite expensive when they bought it before. If the full tax burden is too heavy, I hope the tax department can help them.

　　This time, the pilot project of replacing business with value-added tax has been fully launched, and it is the first time that natural persons are involved in paying value-added tax, especially the sale of second-hand houses. Lin Feng said that if taxpayers transfer real estate and pay value-added tax according to the difference in relevant regulations, if they cannot provide the invoice at the time of obtaining the real estate due to loss and other reasons, they can provide the tax authority with other information such as tax payment certificates that can prove the taxable amount of the deed tax, and deduct the difference.

　　So, what information can be used as the basis for proving the amount of tax? The person in charge of the Beijing Municipal Taxation Department told reporters that in order to reduce the impact of the tax change on personal housing transactions, the provable materials include: tax payment vouchers marked as "deed tax" or tax payment certificates, special tax payment certificates for deed tax, deed tax payment certificates, etc.

　　At the same time, the tax authority can also use the means of verifying the housing deed tax records to find out the tax amount, including: file transfer to inquire about the bottom line of the ticket in the inventory file, and the housing management department to adjust the file to inquire about the invoice or deed tax payment certificate records collected when handling the transfer of ownership. In addition, the municipal tax department has specially established a deed tax database, which can be queried immediately.

　　The price of land is one of the important costs in real estate development. It is very popular for real estate enterprises to deduct the land price from the sales volume and then calculate the value-added tax. But what items does the land price include? Many companies are quite concerned.

　　Lin Feng introduced that according to the regulations, the land price includes not only the land acquisition and demolition compensation expenses paid by the land transferee to the government department, but also the land development expenses and land transfer income. The demolition compensation expenses paid by the general taxpayer in the real estate development enterprise to other units or individuals when they sell their development projects are also allowed to be deducted when calculating the sales.

　　"The average selling price of our project can be reduced by 105 yuan per square meter, which stimulates the increase in housing sales." Li Weihong, general manager of Shandong Weifang Xiangkai Real Estate Company, said that after the change of VAT to include demolition compensation and other expenses, the company’s tax burden has been reduced by 33.35%. Through price reduction promotions, the company’s destocking cycle has been shortened from 11.5 months at the end of 2015 to 6.9 months at the end of 2016.

　　The hotel can issue an invoice immediately.

　　Electronic invoices, online invoice application, etc. to reduce the tax burden

　　VAT has the characteristics of ring-ring deduction, and the importance of special VAT invoices as deduction vouchers is self-evident. This puts forward higher requirements for the use and management of invoices after the camp change. How to ensure that taxpayers issue and use VAT invoices in a timely and convenient manner?

　　Mr. Liu is a salesperson at the Chongqing branch of the North China Design and Research Institute of Municipal Engineering. Because of his frequent business trips, issuing invoices has become one of his biggest headaches. "The company’s financing requirements are very strict, and the accommodation fee will only be reimbursed by issuing a special invoice."

　　After the change, small accommodation enterprises need to go to the tax authority to issue special invoices on behalf of consumers, and cannot issue invoices for consumers on site. "Some large enterprises need to issue special invoices to deduct taxes. We can only let the guests check out first, and then mail it to the guests after opening it, and we have to pay the postage." Ji Yanbin, finance minister of Tianwaitian Business Hotel in Wu’an City, Hebei Province, said.

　　In response to taxpayers’ demands, the State Administration of Taxation started a pilot in 91 cities in August last year, allowing small-scale VAT taxpayers in the accommodation industry to issue special VAT invoices by themselves. In November of that year, the pilot was extended to the whole country. "At present, eligible small-scale taxpayers in the accommodation industry can issue special invoices by themselves," Lin Feng said.

　　"In the past, we had to issue hundreds of special invoices for the accommodation industry every day. Now not only do taxpayers pay less taxes and run errands, but the burden on our window is also reduced," said Du Juan, deputy director of the joint tax department of Wu’an City.

　　With the rapid development of the Internet economy, some e-commerce companies have to bear the high cost of mailing paper invoices due to the dispersion of delivery places. Many companies hope to promote the electronic invoice model as soon as possible to save operating costs.

　　In this regard, the State Administration of Taxation has implemented VAT electronic ordinary invoices across the country, and e-commerce enterprises only need to apply to the local competent national tax authority.

　　"Save two hours of printing and mailing time every day, and save more than 500,000 yuan in postage fees throughout the year." Peng Liying, company finance manager of Shandong Zhuochuang Information, said that in the past, more than 300 paper invoices were issued and mailed every day, and the electronic invoice reduced the burden very well.

　　"The appeal of applying for VAT electronic invoices is relatively strong." Wang Zhenzhu, head of the Goods and Labor Department of the State Taxation Bureau of Zibo City, Shandong Province, introduced that in the past year, taxpayers in the city have issued 322,700 VAT electronic ordinary invoices online, and the amount issued is 159 million yuan.

　　In addition, in response to the situation that some enterprises need to go to and from the tax office to apply for VAT invoices, the State Administration of Taxation has also fully implemented the online application service for VAT invoices to achieve "a little mouse, the invoice goes home". (Reporter, Wu Qiuyu)

　　Su Kui is the director of the Guangzhou Municipal Passenger Traffic Management Office and one of the policy makers involved in the whole process of this new taxi reform. Consistent with the figures reported by the Ministry of Transportation, he can’t remember how many meetings he held. "I have been in Beijing all the time and hardly returned to Guangzhou." Su Kui said that the formulation of the whole policy from the beginning of the parties’ differences to the final relatively rational consensus, it does take a certain amount of time. It also takes a certain amount of time from the beginning when everyone thinks that online car-hailing is good, to the fact that it can see its shortcomings. Compared with the "eight-year scrapping", "employment contract", "platform reporting" and other issues that the audience is generally concerned about, Su Kui said that although these are also the focus of discussion, they are not the most controversial topics. In the policy-making process, the most difficult thing is to consider the whole. "We must not only let the online car-hailing develop in a standardized environment, but also let it compete fairly with taxis.

　　Whether private cars can enter online car-hailing is not the focus of controversy in the formulation of new regulations

　　At yesterday’s press conference, Vice Minister of Transport Liu Xiaoming introduced that for the introduction of the new regulations, the Ministry of Transport has held dozens of seminars, demonstrations, consultations and seminars of different scopes and levels to widely listen to the opinions of all parties and repeatedly study and demonstrate.

　　As the director of the Guangzhou Municipal Passenger Traffic Management Department, Su Kui participated in almost the whole process, including exchanges between industries and discussions between provincial and municipal authorities; there were voices from online car-hailing companies, as well as the views of ordinary citizens. Gradually form a clear understanding of the development of taxis and online car-hailing.

　　During this period, issues such as private car operation, scrapping system, employment contract, reporting issues, and ride-hailing were all listed as topics for discussion. Some topics were also listed as special project topics for discussion.

　　However, contrary to the imagination of many citizens, whether the private car, which has always been an awkward status, can operate has not become the focus of policy-making discussions. "How to enter the private car and what conditions need to be met are not particularly controversial. These need to be approved by the local government, and ultimately determined by the local government." And private cars can enter the online car-hailing platform thanks to a "new word" – "reservation rental". Su Kui explained that this is not a difficult development. Worldwide, reservation rental has existed for at least 30 years.

　　The development of online car-hailing and fair competition

　　How to balance is the most difficult part of the new regulations

　　These "creations" are not difficult, and it is difficult to play a game of opinions from all parties. Su Kui has repeatedly emphasized that the most controversial thing is how to regulate the development of online car-hailing without restricting the development of online car-hailing? How to develop online car-hailing while ensuring a level playing field for online car-hailing and taxis.

　　For example, 8-year scrapping is considering that if they are all scrapped for 8 years according to the rental operation, it is unfair to the less intensive online car-hailing. It may also push a large number of online car-hailing drivers out of the platform.

　　For another example, in terms of the nature of the platform, it is clearly a transportation service, not an information matchmaker. This is the same as a taxi on the starting line, and it is consistent with the feelings of passengers. What passengers need is a taxi service, not a query to obtain a piece of information. If there is a safety problem, the platform as a transportation service provider needs to take responsibility.

　　Whether it is the exposure draft issued last year or the new regulations that are finally difficult to introduce, the game and trade-off have always been the most difficult thing. "I am relieved that there is basically a relatively rational consensus now," Su Kui said.

　　Give local governments enough space

　　Overall, there is a supportive attitude towards ride-sharing

　　Xu Kangming, a professor at Shanghai Sanyi Urban Planning and Design Co., Ltd., believes that the biggest highlight of the new regulations is that they leave enough space for local governments. Holding some bottom lines, local governments have a lot of room for maneuver in terms of scrap age, vehicle thresholds and prices.

　　Su Kui agreed with this statement. When discussing almost any policy detail, he talked about the role that local governments should play in it.

　　After the introduction of the new regulations, public opinion has seen the benefits for online ride-hailing companies such as Didi and Uber, but some people are concerned that the benefits for online ride-hailing are too good, and a large number of private cars may flood into the private car platform.

　　Sukui admits that vehicles can be licensed and drivers no longer need to sign a fixed employment contract, which will indeed bring benefits, and does not rule out the possibility of a large increase in online car-hailing. But the final decision is up to the local government.

　　Local governments have different requirements for vehicles and drivers, some loose and some strict, which will directly determine the number of online car-hailing. But local governments also need to meet the principles of differentiation and quality, and not all cars can enter the special car market.

　　In terms of ride-sharing development, Su Kui believes that the Ministry of Transport as a whole supports ride-sharing, but it is also necessary to determine the specific content of ride-sharing according to the situation of local governments, and it is recommended that all localities introduce relevant policies simultaneously.

　　Overall, although the Ministry of Transport has issued new regulations, the final decision rests with local governments.

　　Final determination of market price

　　Is to leave room for policy

　　The new regulations will implement the government-guided price or market-adjusted price for online car-hailing, and clearly change it to the market price. On the one hand, there are opinions that the market price is a good practice to respect market laws, and on the other hand, there are opinions that the market price will allow the price to be controlled on the online car-hailing platform.

　　Sometimes in bad weather, many online ride-hailing platforms implement a dynamic fare increase mechanism, which does meet the needs of citizens for taxi travel, but many citizens complain that prices have risen too much.

　　Su Kui introduced that he does pay attention to this issue, but insisting on market prices is also a flexible approach that leaves enough room for local policies and allows the market to conduct trials and errors. Even if it is a market price, the government can take action, setting the highest price, the lowest price, and the room for fluctuation. For example, determine how much the minimum cannot be lower, to ensure that there will be no competition below the cost; the maximum cannot be higher than several times, and the guarantee cannot be sky-high. And even if there is no upper or lower limit, the market can be allowed to play a major regulatory role. If there is a problem, it is not too late for the government to intervene.

　　Courtesy of Visual China

　　Impact · Response

　　Online car-hailing platforms have their own strategies for the new regulations

　　Didi

　　The new regulations are the country’s affirmation and encouragement for the development of the sharing economy

　　According to Didi Chuxing, the new regulations clarify the legal status of online car-hailing for the first time from the level of national regulations, which is a milestone for the stable and healthy development of our country’s transportation industry.

　　The relevant person in charge of Didi believes that, compared with the exposure draft announced in October last year, the "Interim Measures" have adopted the opinions and suggestions of all sectors of society, experts and scholars and travel enterprises, and made many revisions and optimizations. On the basis of the license management of online car-hailing platforms, drivers and vehicles, the 8-year scrapping regulations have been cancelled, and they have been scrapped when the mileage reaches 600,000 kilometers, which is more in line with the new business model of the part-time-based online car-hailing economy. The "Interim Measures" also deleted the original quantity restriction clause, stipulating that the market will adjust the price in principle, giving the market, platforms and drivers greater autonomy, and affirming new travel methods such as ride-sharing and carpooling.

　　Didi said it will standardize its operations and actively apply for relevant business licenses for online car-hailing platform companies. At the same time, it encourages the integrated development of the Internet and taxis.

　　In addition, according to the new regulations, local governments have some discretion over the specific management standards and operating requirements of online car-hailing. "We sincerely hope that in the process of implementing central policies, local governments at all levels can encourage innovation, streamline administration and decentralize power, and create a good environment for the development of new business models."

　　easy to get

　　Adhere to the mid- to high-end business travel positioning

　　The online car-hailing market is basically stable, and the introduction of new regulations restricts monopolistic behavior, pulling all platforms back to the same starting line. All platforms apply for qualification licenses under the same conditions, making the current market structure possible to restructure. All platforms need to "start again".

　　The new regulations clarify the development orientation of "high-quality service and differentiated operation" of online car-hailing, and stipulate unfair competition behaviors such as low price and lower than cost price. Yidao has always adhered to the positioning of mid-to-high-end business travel, and insisted on forming a differentiated and complementary relationship with traditional cruise taxis in terms of vehicle models, target groups, and service quality.

　　Shenzhou

　　Continue to adhere to the B2C model of professional vehicles and drivers

　　During the policy formulation process, the Ministry of Transport and other departments fully listened to the opinions, suggestions and development demands of all parties, including Shenzhou Special Car, reflecting the country’s development concept and ideas of encouraging innovation, openness and inclusiveness. The release of the document is of great significance for promoting the healthy and orderly development of the online car-hailing industry.

　　Shenzhou Special Car will strictly follow the requirements of online car-hailing regulatory policies and continue to adhere to the B2C model of "professional vehicles, professional drivers" to provide customers with safer and better travel services.

　　This group article/reporter of this newspaper, Liu

　　Influence · People

　　Brother who has been in the industry for 15 years turned into a special car driver

　　On the morning of April 21 this year, Fang Guobao set off from his home in a black Camry, officially bid farewell to 15 years of taxi driver career, and turned around to become a Didi special car driver. 15 years of life cannot be easily changed by turning around. Despite reluctance, helplessness and even misunderstandings, Fang Guobao has not regretted his choice in the past three months. "My taxi life is not as good as day by day, I can’t change it, and it’s useless to complain. I can only adapt."

　　tell

　　Taxi revenue is gradually declining

　　Fang Guobao, less than 40 years old this year, is already an old taxi driver who has been driving for 15 years. Since his father is a driving school coach, Fang Guobao has loved cars since he was a child. As soon as he was 18 years old, he took the driver’s license and dreamed of being a taxi driver. In order to pay a taxi deposit of 30,000 yuan, Fang Guobao roasted chicken chops on the roadside for a year, saved more than 20,000 yuan, and borrowed 10,000 yuan from relatives and friends to collect enough money. In 2002, Fang Guobao finally drove the dream taxi.

　　Driving a taxi more than ten years ago, the income is already very high, and you can get about 5,000 yuan a month. In two years, Fang Guobao bought a house in Huairou.

　　However, more than a decade has passed, and the income of taxi drivers has not increased significantly. A little over a year ago, Fang Guobao’s average monthly net income was around 8,000 yuan. A year later, with the rise of taxi-hailing software, Fang Guobao’s net income has dropped to around 6,000 yuan. Fang Guobao clearly feels that the taxi market is getting worse day by day. I didn’t expect that a small software installed on my mobile phone three years ago would bring such a big impact on my life.

　　At the end of last year, Fang Guobao and his colleagues also went to Didi’s headquarters to report problems. They used to hate Didi for stealing business, but the reality is that the taxi environment has changed. He said that it is useless to complain, only to adapt.

　　change

　　The increase in new job service standards

　　On April 21 this year, Fang Guobao officially became a special car driver directly operated by Didi. Over the past three months, Fang Guobao has gradually adapted to the identity of a special car driver, and he has also felt the difference between a taxi driver and a special car driver, and the biggest difference is service. "In the past, driving a taxi was to treat yourself as a means of transportation, take the money to get you to your destination as soon as possible, and then go to the next job. To put it bluntly, it was to run more quickly, and the car drove more fiercely."

　　After becoming a special car driver, there were a lot of hard and fast rules, which even made him feel a little annoying at first. Before leaving the car every day, he sent three photos, photos of his instrument, photos of the exterior of the car, and photos of the interior of the car. Only after passing can he start receiving orders. The car was equipped with mineral water, chargers, and umbrellas, and he tried his best to meet any requests from passengers. "When we wait for passengers, we all get off at the station in front of the door and open the door for passengers. If it rains, we will use umbrellas to pick up passengers." When picking up people at the station or airport, Fang Guobao parked the car in the parking lot, and then walked to the exit of the station to pick up passengers. When encountering passengers with a lot of luggage, he went upstairs to help passengers move. " Dealing with passengers is not a big deal, but service is reflected in these trivial things, which is different from taxis. Frankly speaking, I have never done these things when driving a taxi. "

　　adapt

　　Services can be reflected in income

　　In the beginning, Fang Guobao didn’t want to work because of these rules and regulations. Slowly, as he became familiar with Didi’s software rules and communicated with passengers, Fang Guobao gradually got used to it. Fang Guobao said that the constraints of these rules and regulations are reflected in income. The better the service, the more you earn. Simply put, if the service is done well and the passengers score high, the system will assign high-quality orders to drivers. If the service is not done well, the passengers score low, and there are only some small jobs that do not make money. "If my evaluation is good, the system will often assign me an order of one or two hundred yuan to the airport, which is easy without traffic jams, but if the evaluation is not good, it is a short-distance small job. Catching traffic jams will not make money at all."

　　In the past three months, Fang Guobao’s income has increased compared to before due to the high evaluation of the other party’s national treasure by passengers. In May, he earned more than 9,000 yuan. According to the labor contract signed with the company, the higher the score of the driver, the more commission he can get.

　　Fang Guobao said that when renting, no matter how good your service is, it is difficult to reflect in your income. "No matter how good my attitude is, I will not be able to work more because of this."

　　Memory

　　Worried that it was illegal to drive a special car

　　In the first 15 years, Fang Guobao did not rest for almost 365 days. Every day when he opened his eyes, he thought that one or two hundred yuan of money would be deducted. Every day, he thought of doing more work, leaving early and returning later. Now, the weekly limited number of Japanese Guobao can also take a day off. In the past three months, Fang Guobao has increasingly recognized the identity of the special car driver, but he still cannot ignore the reality that the special car is illegal.

　　Just half a month ago, Fang Guobao was stopped by the law enforcement officers on his way to the airport. The incident happened suddenly, and Fang Guobao and the passengers were shocked in their hearts, and they were inevitably punished in the end. And every driver of a special car has a knot in their hearts during the past few years, fearing that they will be discovered by the law enforcement officers.

　　As for taxis, Fang Guobao wants to say that this is an era of fair competition, and the monopoly situation in the past has been broken. The taxi industry should think about how to improve management and service levels and compete fairly with the special car market. Article/Reporter of this newspaper, Kuang Xiaoying

　　Influence · Interpretation

　　When will the new regulations come into effect in Beijing?

　　Beijing Youth Daily reporter learned that after the introduction of the new regulations of the Ministry of Transport yesterday, the relevant person in charge of the Beijing transportation authority has been organizing learning. But there is no time and details for the introduction of the policy.

　　According to the current legal policy in Beijing, it is not legal for private cars without operating qualifications to connect to online car-hailing platforms. At present, only the first car-hailing operation model complies with the current legal framework and is considered an official car. According to the relevant person in charge of the first car-hailing car, the first car-hailing car will reach 5,000 vehicles in Beijing by the end of the year, meeting the high-end car demand of citizens in the Fifth Ring Road. However, in the near future, Beijing will make a statement on the development of taxis and online car-hailing.

　　Will taxi prices become more expensive?

　　According to the new regulations, it is impossible for the special cars and express cars that citizens are worried about to be expelled from the market. After the introduction of the taxi reform plan exposure draft last year, the relevant person in charge of Yidao Car once stated that a large number of cars do not meet the conditions, which will reduce the number of special cars and cause prices to rise. However, after the new regulations are revised, it will not be so difficult for vehicles to meet the conditions, and there will be no phenomenon of a large number of special car drivers "leaving", so the price will not change much.

　　Zhao Zhen, vice president of the China Transportation Enterprise Management Association, believes that price is a matter of market positioning and a challenge to the management of operating companies. Different places will vary, and prices should vary according to different services and regions. Generally speaking, prices should be more reasonable.

　　How to ensure the safety of passengers taking a taxi?

　　According to the new regulations, the first is to pre-check access, through the qualification of enterprises, vehicles, and drivers, to pre-check the basic capabilities of safety services.

　　The second is post-event operation supervision, requiring online ride-hailing platform companies to implement their main responsibilities and strengthen safety and service management during operation through information technology. At the same time, all localities should build and improve government supervision platforms to achieve information sharing with online ride-hailing service platforms, and strengthen supervision of business practices and the entire process of daily operations.

　　The third is social credit evaluation. By building a credit system for operators and drivers and incorporating it into the national credit information sharing platform, conducting service quality assessments and promptly announcing them to the public, etc., to ensure passengers’ right to know and choose.

　　In addition, the online car-hailing platform should carry out pre-job training and daily education on relevant laws and regulations, professional ethics, service standards, and safe operation, etc., to ensure that the drivers who provide services online are consistent with the drivers who actually provide services offline, and to report the relevant information of the driver to the taxi administrative department where the service is located to ensure the safety of passengers.

　　How can passengers in accidents be compensated?

　　The interim measures make it clear that online car-hailing platforms should purchase carrier liability insurance and other relevant insurance for passengers to fully protect the rights and interests of passengers. Beiqing Daily reporters learned that platforms such as Didi and Yidao have purchased relevant insurance for passengers.

　　Compared with the previous regulations, the new regulations also specify the platform as the carrier more clearly. This means that in the event of a safety problem, the online car-hailing platform cannot say that it only provides information and pushes the responsibility to the driver, but needs to bear the corresponding compensation liability.