【新唐人2012年10月23日讯】中共国务院副总理李克强，18号亲自主持“扩大营业税改征增值税”试点工作座谈会，他在会上强调，“营改增”是推动制造业升级、解决服务业发展滞后的重要措施。他还表示，将增加试点行业，进一步扩大减税规模至全国。那么，大陆的中小企业对这项减税措施又抱持什么看法呢﹖下面我们一起来了解。
所谓的“营改增”，就是原先缴纳“营业税”的交通运输业和服务业，比照贸易或制造业缴纳“增值税”，企业过去不能扣抵的营业税发票在实施“营改增”后，可作为进项扣抵，减少纳税额，被认为是减税利多。
北京师范大学MBA导师段绍泽：“（服务业）过去的营业税，是按实际情况服务的总价、总税，也就是说，只要这个服务存在，不管有没有利润，都要交税。服务业营业税里面有很多的重复收税，加重了服务业的税收（缴税）负担。这个税收不合理啊。”
北京师范大学MBA导师段绍泽向《新唐人》举例解说，譬如，旅行社带旅游团，到饭店用餐要缴税，到景点区观光买门票要缴税﹔又譬如，汽车厂买零件、钢材、玻璃、轮胎都要分别缴税。因而增加了产品的总售价。
段绍泽：“如果改成增值税就不一样了。一个商品、一个服务，不管它流转多少次，前面每个环节的税，都可以在后面的任何一个环节抵扣、抵消﹔不管周转多少环节，它的税率加起来是一样的。第二，增值税只要是没有利润、没有增值，就不收税。而营业税，只要有一次买卖就要缴税，它周转的环节越多它税越多。”
目前，“营业税改征增值税”已在上海实施。从8月起，试点扩大到包括北京、天津、江苏等多个省、市。未来，将在全中国范围内实施。但并非每个中小企业都认同这项税制改革。
“北京大军经济观察研究中心”主任仲大军指出，北京的企业7月份就开始到国税局办转移手续，直到十一之前才把手续办好，劳师动众。一旦，在全国实施，不知要耗费多少人力、物力，可能要浪费人民币几个亿。
仲大军：“愿意降低点税收，就把营业税降低两个点就是了，来回折腾什么。我都不知道上面怎么测算出有利于服务业的发展。反正这帮官员一拍脑袋，他们想怎么说就怎么说，搞得下面的企业一天到晚的折腾、添乱。我们原来是在地税（地方税务机关）交营业税，现在通通都转到国税局交增值税。”
大陆官方预估，“营改增”实施范围扩及全中国后，年税收净减少人民币1,000亿人民币以上。大陆税务官员日前也表示，预计“营改增”全面实施后，服务业的增长可望提高GDP 零点五个百分点。
中国中小企业温先生：“营业税改成增值税主要是针对服务行业。减税具体的方法，税现在是17%，直接下降几个点，对我们中小企业会帮助比较大。”
虽然服务行业中间环节成本一旦下降，将刺激下游的生产制造业，产品价格会下降，但温先生认为，这对生产企业的帮助不大。
温先生：“而且，另外一个，改革之后，实际的结果我们没看到社会的物价在下降。因为，通货膨胀比较厉害。所以，实际上，整个社会（物价）没有起到降价的作用。所以，我们看，他还是为了刺激经济的发展，并不是为了制造企业的降低成本，不是这么一回事 。”
据报导，目前，大陆“营改增”适用行业包括，动产租赁业、交通运输业和研发技术服务业、资讯技术服务业、文化创意服务业、物流辅助服务业、鉴证咨询服务业等。
采访编辑/梁欣 后制/李月
How is the ‘Expansion of Sales Tax Change to VAT’?
On October 18, Chinese Communist Party (CCP)
Vice Premier Li Keqiang personally presided over the “Expansion of Sales Tax Change to VAT” pilot forum.
He stressed at the meeting that it is an important strategy
to promote the manufacturing industry, as well as resolve the issue of the lagging service industry.
He also said there will be more pilot places
to further expand tax cuts to the whole country.
What is the reaction of Chinese small and medium
sized enterprises (SME’s) on these tax cuts?
In this strategy, transportation and service sectors, which
used to pay sales taxes, will concert to paying VAT tax.
Purchasing receipts that previously could not be
deducted, can be deducted in the VAT program.
Thus, the taxable amount is reduced and enterprises
will pay less tax, and have higher profits.
Duan Shaoze, Beijing Normal University MBA mentor:
“The service sector in the past was taxed over the total amount.
Business must pay tax as long as there
was service, whether profitable or not.
There were many duplicate taxes in the service
sector, which aggravated tax burdens of the sector.
It was unreasonable."
When speaking to NTD, Duan Shaoze gave the example
of tour companies taking tour groups to eat at restaurants or sightseeing, and that they need to pay tax.
Another example is vehicle plants selling parts,
such as steel, glass, or tires. They will pay tax.
The total taxable amount was increased.
Duan Shaoze: “It would be different after changing to VAT.
Tax already paid over one product or one service is deducted
afterward, no matter how many times it is transacted.
No matter how many times it was
circulated, the tax rate is the same.
Moreover, if there is no profit, there will be no tax, compared
with sales tax, which people pay as long as there is transaction.
The more it was transacted, the more tax people pay.”
Currently the “sales tax change to VAT”
has already been implemented in Shanghai.
Since August, it has been expanded to many places,
include Beijing, Tianjin and Jiangsu Province.
In the future, it will be implemented across China.
But not all SME’s agree with this reform.
Beijing Dajun Economic Observer Research Center
Director Zhong Dajun highlights that
enterprises in Beijing began in July,
to register for the transfer at the National Tax Office.
The procedures were not completed until October 1.
It involves so many people and a lot of effort.
Once implemented all over the country, he does not know
how much man power, resources and money will be wasted.
Zhong Dajun: “If the government is willing to reduce tax,
it can lower the tax rate. Why does it make a big deal?
I do not know how those top people predict the benefits.
The officials just say whatever they want to.
Businessmen have to follow up in the mess.
We used to pay sales tax at the local offices.
Now we must go to the National Tax Office to pay VAT.”
The prediction by Chinese officials is that after
VAT is implemented in China, the yearly tax income will reduce by 100 Billion RMB.
Chinese tax officials expressed recently that
the service industry will increase, and will bring up 0.5% of GDP, after VAT is implemented nationwide.
Mr. Wen, SME owner: “Sales tax changing
to VAT mainly targets the service sector.
If the 17% tax rate is reduced several
points, it will help us SME a lot.”
Although the cost reduction of the service sector
will stimulate manufacturing and reduce prices,
Mr. Wen does not think it will help manufacturing.
Mr. Wen: “In addition, after the reform, we do not
see the price decline, because inflation is serious.
Therefore, we see the purpose is to stimulate
the economy, not to reduce cost for manufacturers.”
It is reported that at present, tax reform applies
to sectors such as leasing, transportation, R&D,
technology consulting, cultural & creative services,
logistics, and verification consulting.
