Li Keqiang: replacing business tax with value-added tax is the key to deepen the reform of the financial and tax system

From August 1, the pilot of "replacing business tax with VAT" in the transportation industry and some modern service industries has been expanded nationwide So far, the "three-step" strategy of "replacing business tax with VAT" has successfully taken the second step and entered the stage of full speed promotion Premier Li Keqiang once said: to promote the replacement of business tax with value-added tax is not only the "play" of deepening the reform of the fiscal and tax system, but also the "key point" of promoting stable growth and adjusting the structure with structural tax reduction It can be predicted that "replacing business tax with value-added tax" will accelerate the release of reform dividend and benefit more industries On January 1, 2012, "business to value added" which has been brewing for many years in China took the lead in the "1 + 6" industry in Shanghai, among which "1" is the transportation industry including land, waterway, aviation and pipeline transportation, "6" includes some modern service industries such as research and development, information technology, cultural creativity, logistics assistance, tangible movable property leasing, authentication and consultation On August 1 this year, after the "business to value added" was expanded to the whole country, on the basis of the "1 + 6" industry, the pilot scope of some modern service industries was expanded, and the production, broadcasting, distribution and other services of radio and television works were also included "Replacing business tax with VAT" will also add 740000 pilot enterprises, of which small-scale taxpayers account for more than 90% It is estimated that in 2013, enterprises will reduce the burden by 120 billion yuan when the new and old pilot projects are added up What industries and enterprises will be affected by the pilot expansion of "replacing business tax with VAT"? Bai Jingming, deputy director of the Finance Department of the Ministry of finance, said that as a potential emerging industry, the radio and television industry will be included in the pilot program of replacing business tax with value-added tax, which will release more market space for the development of the service industry According to the analysis of the insiders, after the radio and television services are included in the pilot project of "replacing business tax with value-added tax", the tax on the newly purchased fixed assets of enterprises can be deducted, so as to encourage enterprises to actively promote the application of new transmission technologies such as ground digital television network technology and live satellite technology, and drive the emergence of new formats such as digital audio broadcasting, 3D movie television, intelligent terminal and IMAX In fact, although the direct benefit of "replacing business tax with VAT" is the service industry, it has produced an important "spillover benefit" to the manufacturing industry, which will effectively promote the innovation and development of manufacturing enterprises For a long time, China has imposed business tax on nine industries, including transportation, construction, finance and insurance, post and telecommunications, culture and sports, entertainment, service, intangible assets transfer and real estate sales Although there are less than two industries that have been included in the pilot program of "replacing business tax with value-added tax", more industries will be included in the pilot program after the "replacing business tax with value-added tax" enters the national pilot program Range With the increase of the pushed industries, the scope of deduction will also increase, and enterprises will get more benefits Lou Jiwei, Minister of finance, said that the next step is to take the opportunity to include railway transportation, post and telecommunications and other industries in the pilot range of "replacing business tax with VAT", and strive to complete the "replacing business tax with VAT" reform in an all-round way during the "12th Five Year plan" At present, the Ministry of finance, together with the State Administration of Taxation, is working hard to improve the pilot programs of these two industries and strive to implement them by the end of this year or the beginning of next year Lou Jiwei introduced that the reform mode of "replacing business tax with value-added tax" will no longer be a regional pilot, but will be promoted by industry in the whole country and mature by industry In this way, the VAT policy will be more fair, the collection and management will be more strict, and the pilot effect will be better Of course, from the current point of view, there are also some problems that need to be solved in the pilot of "replacing business tax with value-added tax", such as the increase of enterprise tax burden in transportation, logistics and other industries to varying degrees In response, Wang Jun, director of the State Administration of Taxation, said that this needs to be further deepened and improved With the nationwide promotion of "replacing business tax with value-added tax" on August 1, and the incorporation of the next railway transportation and post and telecommunications industry, these problems will be solved or alleviated It is believed that with the deepening of reform and the release of reform dividend, as the "play" of China's financial and tax system reform, the "business tax increase" will benefit more industries and enterprises and boost the transformation and development of China's economy.