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The battalion changed, the construction enterprise a losing battle!

2017-09-19 11:11:06

On March 23, ministry of finance, state administration of taxation promulgated the change implemented on business tax paid VAT pilot notice (caishui [2016] 36) (hereinafter referred to as the "notice"), a much-anticipated camp to gain rules finally fall to the ground! The VAT rate in the construction industry is applied for 11%, and on May 1, 2016, it will be changed to pay value-added tax.

In this year's report on the work of the state council, premier li keqiang vowed to ensure that all industry taxes will only be reduced! Later, secretary of the Treasury in a reporter asked, again after the camp implemented to increase, to ensure that all industry tax only does not increase, but at the same time also emphasized that the industry only does not increase, cannot guarantee that every enterprise is not tax increases.

The challenge posed by the shift in construction industry
The reform of the tax system is a major step in the reform of the national tax system. It is a battle that the builders cannot afford to lose. Most of the managers of enterprises has caused attaches great importance to, not only take the lead in learning, to increase the working group set up camp, called the layers of management organization plan, also to carry out the simulation calculation on its own. However, there are some enterprises is still in the callousness, the indifference of the state, some enterprises wrongly assume that as price within the tax, value added tax and business tax also belong to "withholding", change rate from 3% to 11%, has changed it doesn't matter, anyway, you can ask the construction unit. These people are basically "tax blind" and therefore "uninformed".

In fact, the current sales tax is the same as the consumption tax, and the value added tax is the foreign tax. The price tax is paid by the purchaser, and the seller's payment includes both the sales and the tax. The formula can clearly explain the difference between the internal tax and the price tax. Tax payable = [tax price/(1 + tax rate)] x tax rate = no tax rate. It is possible to assert that companies that are not prepared for thought will be able to break even in the "tax increase".

To strengthen the management of enterprises is wang dao
Strengthening corporate governance is a commonplace topic in the construction industry. Good market situation, policy relatively loose, the splendid performance often cover the contradictions and problems on the management, in the economic growth, the market competition aggravating, especially tax policy, economic policy tightening, many enterprises of deep-seated contradictions will be exposed. Therefore, it is of great importance to strengthen the management of enterprises during the key moment of "change in revenue".

Some companies for the management of the branch has always been a "kick" contract management, satisfied with the operation mode of "intersection" (profit) to make the management of the branch business management of a blind spot. It is easy to let these subsidiary companies that don't pay attention to the basic management take out the tax demands.

Some companies have a lot of project managers who are on the hook, and the project managers who hang on are often the risk of business operations themselves. Now, in accordance with the rules, the reaction is nothing but two: one is to resist, and the other is to leave. And the enterprise can't walk, how will respond?

Some enterprise contract management is lax, business behavior is optional, occurrence economic dispute can not take legal bill also be indifferent, get by. Now the situation is different, and if this happens again, without legal bills to be deducted, businesses will have to pay for it. Should enterprises consider a series of management systems? Company seal, contract seal, financial seal, enterprise license, legal person letter, etc., can you use it freely? To deal with tax reform, many businesses have to do a lot of targeted preparation. For example, the internal operation structure and the adjustment of accounting unit, the breakdown of accounting items and accounting items, the change of the equipment purchase plan, and the revision of the internal control system.

Why does tax reform make a big difference in corporate tax payment
In order to adapt to the major reform of this tax system, let the enterprise management and the situation, first of all, it should be clear why the tax increase of construction enterprises has changed so much.

According to the survey, the question that the theory can obtain input tax invoice part accounts for about 70% of the total, but in fact it was 35%, and in theory could not obtain the input tax invoice part accounted for 30% of total revenue, is actually unable to offset the input tax revenue proportion about 65% of spending. There are seven main reasons for not obtaining receipts tax invoices:

1. The phenomenon of "nail plate" is more common. Such as: developers direct procurement of steel, steel mills or distributor receives money should invoice to developers, developers enter an item in an account book also logical, but a statement of construction enterprise can obtain corresponding amount, can't get the input tax invoice for deduction. In A group, for example, steel actually occurred in 2011 of 2011 yuan, can theoretically deduction of 898 million yuan, and because of the "material" which provided by the large amount, the actual income tax deductible is only about 347 million yuan, accounting for 38.7% of the number theory. That is: more than 60% of the steel used is not paid in tax invoices.

2. Labor workers cannot obtain input tax invoices. The cost of human labor accounts for 20% to 30% of the contract cost. The total amount of labor expenses of A group accounts for 25.57% of the total revenue, and group B includes various types of insurance, which account for more than 30% of total income.

3, water, electricity, gas and other energy consumption income tax invoice cannot be obtained, because usually, total project construction site temporary water and electricity are made from party a under the table table calculation, construction units can not get the invoice.

4. The gross margin of the contract (about 3%) obtained by the enterprise on the project is not likely to be invoiced.

5. Ground materials and auxiliary materials. First, small-scale taxpayers do not have VAT invoices; The second is privately owned gravel to sell on the spot, not even ordinary invoices. In 2011, group A purchased A total of 16.54 billion yuan for materials and ancillary materials. In theory, it should deduct the income tax of 240 million yuan, which can only be deducted from RMB 45.24 million, and more than 80% cannot be deducted. In 2011, the company bought 2152.24 yuan of stone materials, accounting for 12.45% of the total revenue of the company, but the purchase channels of stone materials mainly in fujian, mainly in private mining, without VAT invoices.

6. The "triangular debts" resulted in the construction enterprises unable to obtain the VAT invoice in time. Because owners' payment of serious lag, the construction enterprise to pay material of material at best, only about 70%, material, didn't get the money, of course, impossible to open full invoice for construction enterprise, it is trouble to offset the input tax. In the case of tax authorities, the confirmation of the revenue of construction enterprises is usually confirmed by contract agreement or settlement income. Even if the accounts receivable exist, they cannot reduce or delay the confirmation of the output tax. Some places expressly stipulate that the payment method for the project is 5:2:2:1, i.e. 50% of the project payment in the first year, 20% in the second year, 20% in the third year and the balance in the fourth year. If so, how should I pay taxes? Is it possible to pay VAT on 5:2:2? This is clearly not possible. The project was delayed for several years, but the tax was paid in full, and the time difference caused the increase in the tax burden of construction enterprises.

7. Decoration enterprise materials are miscellaneous, suppliers are mainly self-employed, most cannot provide VAT invoices.

The construction sector, which is officially in operation on May 1, may find many unexpected problems. In order to avoid the main causes of the tax invoice, the enterprise should try to improve the consciousness of "plugging" in order to minimize the loss.

The work of the building business
One, must be highly regarded from the thought

Camp to detailed rules for the implementation has been officially announced, 2016 construction as priority, about the enterprise life and death, if deal with improper, the enterprise will be beyond redemption, directly facing the risk of collapse, or falsely making out VAT invoices, business leaders will face the possibility of jail. That is to say, not to deal with it, either to fail or to go to jail!

Second, the establishment of a "value-added tax" working group

"Camp to increase" is not just a matter of corporate finance department, but the whole company, enterprises have to pay the tax was not made to the financial department do zhang, but what actually happened in the process of the business. Some even change the business management model to adapt to the new policy changes.

Recommendations of the working group on "value-added tax" :

1) group leader: chairman or general manager, comprehensive planning and coordination of major issues;

2) executive deputy leader: responsible for finance deputy chief financial officer or finance director, responsible for the implementation of the implementation of the reform;

3) deputy leader: vice President of management, production and other deputy general manager, finance department manager, responsible for the implementation of the related work related to "VAT reform";

4) team members: finance department, operation department, cost management department, material purchasing department, engineering project department, head of branch, etc.

2. To formulate a comprehensive plan for the reform of the camp

All things are preset, not preformed. Facing the construction industry "camp to increase" the policy reform of major events, construction enterprise must do a good job in comprehensive plan for every job to each specific person, task disassembling and implementation, execution to carry out the process to do a good job in examination and rectification, form a complete PDCA.

3. Comprehensive study of "VAT reform" and master first-hand information

Market competition is speed competition, the competition of strain ability, is fast fish eat slow fish survival rule! At present, the relevant information should be fully grasped, and early preparations can be made to seize the first opportunity and take the time to deal with it.

Construction enterprises must have the plan to organize the internal tax, accounting, management, contract, materials and other business management personnel, in addition to earnestly study the ministry of finance, state ministration of taxation has just issued the change implemented on business tax paid VAT pilot notice (caishui [2016] 36) and four attachments, as well as learning the tax administration law of the People's Republic of China and the interim regulations on value-added tax of the People's Republic of China "and other laws and regulations.

The value added tax is strange to the construction enterprise, but it involves a huge enterprise, a construction enterprise with a turnover of 1 billion. If there is a difference of 1%, it will be 10 million! Conditional word, can participate in a variety of types of training, understand the policy, a comprehensive understanding of all kinds of information and the influence of camp to increase brings to the enterprise, only on the premise of full understanding, is likely to make a feasible scheme.

4. Make the marketing reform and increase the simulation operation, and test the tax burden of the enterprises

Camp change increases the simulation operation, is refers to the construction enterprises in the current implementation still under the condition of business accounting and management, with reference to the camp has been implemented to increase industry enterprise value-added tax levy management rules, manage and off-balance-sheet accounting simulated the whole process of VAT. According to the actual situation, the simulation operation can be an enterprise or a basic unit, one or several engineering projects in the enterprise. Simulation operation, we will strictly according to the actual situation of the value-added tax management, engineering bidding quotation, contract management, cargo services procurement, transfer the invoice management accounting, accounting audit, the implementation of tax amount management links such as a comprehensive review, accurate, specific and comprehensive find don't adapt to the various practical problems of value-added tax levy management, so that the system, to complete the preparatory work within the targeted.

At present, it is especially important to test the tax burden of enterprises after the tax reform, mainly concerning when the new old project will be signed. "Notice" attachment 1 "business tax changed the measures for the implementation of paid VAT pilot has made clear that the new and old projects to April 30, 2016 time point for the world, before signing the project (including April 30) for old projects, after the signing of the project for the new project, a detailed description is as follows: 1) the building engineering construction license indicate the start date of the contract in April 30, 2016 construction projects; 2) no construction work permit has been obtained, and the construction project of construction project which is indicated in the contract of construction project shall be completed by April 30, 2016. The old project will be levied on the value-added tax rate of 3%, and the new project will be taxed at 11%. Your business through strict simulation test running, if pay taxes and fees reduce according to the new project, it is on May 1st, sign a contract with a construction entity, otherwise, you will think of some way to will sign the contract before May 1 off!

The response plan should be comprehensive and focused, and focus on making real

At present, the construction camp to increase measures are not yet aailable and related policy, combined with the enterprise existing between the internal management level difference is bigger, in this case, in the face of a lot of preparation work, should not only fully preparing for the plan, and starting from the actual situation, the focus, focus on old-age. Such as:

-- about the basic conditions of VAT management. Whether the enterprise should set up internal tax administration, how to select the internal tax service management personnel, purchase those related equipment and related tax management software. To be included in the overall work plan of the enterprise to be considered and arranged in advance.

-- on the improvement of "project construction management". In order to adapt to the requirements of value-added tax collection, enterprises should adjust and improve the many internal management systems and operating mechanisms including "project law construction management". To study and to make a plan, to put it into practice.

A: about the tender offer. In the case that the relevant departments have not clearly changed the pricing rules of construction project cost, how to bid for the new project according to the property of value added tax is the property of the price tax. To unify the thought, form our own new tender offer strategy plan.

-- about the contract agreement. In the signing of the new contract agreement, how to reflect the new changes brought by the change of the camp to the relationship between the two parties and how to respond to the new requirements of VAT collection management. In order to form a corporate uniform strategy, a reference sample of general contract terms is developed.

- specific explanations and specific implementation of certain long-term policy provisions. According to construction enterprise products, production, management, management characteristics, how specific that taxpayer, tax payment obligations as time, pay taxes, the tax payment place, how to specific input tax invoice for certification and value-added tax accounting, and so on. To form basic opinions, formulate specific practices and actively communicate, negotiate, confirm, etc. With the local competent tax authorities.

In this paper, the main reference material: by Mr Wang Shi and served as President of the association of jiangsu province construction market management earlier about camp to increase the relevant research reports, and the China association of construction industry and the construction of accounting society of China issued by the construction enterprises to increase internal camp about ready for job guidance "notice, finishing writing: zhejiang chuan network education training department

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