subject: Vat For One Year: Labor [print this page] "I am limited, to tell you what those taxes do not understand professional terms, but the general ledger accountant told me to bring value-added tax less tax, to me this plant is almost no effect." Apr. 7, Chang Bao said the root.
Bao-roots enterprises engaged in glass processing, is Fengzhen Xi'an Yangzhou Baoying one of the pillars, in 2009 the main business income of about 5 million.
Town has dozens of glass processing enterprises, which constitute the payment of the tax revenue the town of the main components. At the local, Zhang Bao-run plant roots, to accommodate the working population ranked first in the industry.
Such enterprises, is of Jiangsu county economy in the typical labor-intensive enterprises in the local "one grasping a handful" of its greatest features?? Become present to absorb rural surplus labor, and promote re-employment of laid-off urban areas, encourage investment in urban and rural youth entrepreneurship one of the main channel. The implementation of the VAT reform
after 1 year, Yangzhou City, a national tax system, targeted research shows that the root of the Bao-like enterprises, from the policy are the "good" is not only negligible; the contrary, their tax cost is relatively increased.
Fact, this is part of the Soviet Union in the eastern coastal areas and even labor-intensive industries are facing difficulties?? VAT, the tax burden from low labor-intensive enterprises into a high tax burden industry.
Local people in power to the author that, from the promotion of employment, to maintain stability with the hope of the tax system to give these companies some buffer.
Relative increase in tax burden
Industry as one of the characteristics of Baoying existing crystal glass production, 162 processing enterprises, of which 25 scale enterprises, 75 enterprises the general taxpayer, the taxpayer the following small-scale enterprises 87.
Research from the local state tax department to see, of the 20 glass processing enterprises (all value-added tax general taxpayer) in 2009, accumulated Sell 086 million yuan, sales of 4.3 million yuan per household. Accumulated investment in fixed assets 102 million yuan, 5.1 million yuan per household. Into the consumption-type VAT can be deducted only 034 million yuan of fixed assets, an average of only 1.7 million yuan / household.
2009, the Bao-root of the main business income of 500 million, main business cost 4.1 million yuan, the main business profit margin of 18%. Among them, the machinery, equipment and other fixed assets 1.44 million taxable capital gains tax, the average age of 10 years, according to calculations, an average annual depreciation of machinery and equipment 144,000 yuan, the total cost of 3.5%.
VAT ago, Bao-roots enterprise 9.86% the effective tax rate, 9.37% after the transition, ie, "tax reform, the actual annual tax only after the company fell by 0.49%, the annual sales of 500 million per year is only 24,500 yuan saving value-added tax expenditures. "
