Dozens Of Taxes And Taxes On Small And Medium-Sized Enterprises

This year's two sessions of the National People's Congress, the voice of "tax reduction" is constantly being heard, and the proposal of "reducing taxes in a large scale" by Li Jiange, member of the CPPCC National Committee and chairman of the China International Capital Co, has become a hot topic.

Especially for small and medium-sized enterprises that provide employment opportunities for 65% people, the life is more difficult.

What is the actual tax burden of SMEs?

Reporters interviewed small and medium-sized entrepreneurs in mainland China and Taiwan, and asked them to write about "

"Not only small and medium-sized enterprises, but TCL also feel the pressure of tax revenue. Last year, the company's net profit was 1 billion, and the tax was 4 billion."

Li Dongsheng, chairman of the National People's Congress and chairman of the TCL group, also submitted a proposal to this end, calling for tax cuts and burdens for enterprises.

Dongguan

A packaging enterprise in Fenggang: "to tell you the truth, paying taxes according to law is certain to die."

"The enterprise is two accounts, which one do you want?" the day before yesterday, reporters found a packaging enterprise in Fenggang town of Dongguan, trying to understand their financial accounts, the boss asked.

He said that enterprises pay a lot of taxes and fees, roughly speaking, the number of employees is 100, and the monthly sales volume is 1 million 500 thousand yuan.

"In this way, the monthly output value per capita is 15 thousand yuan, which is already relatively good in Dongguan's small and micro enterprises.

The per capita output value of different industries is different, and many industries still fail to achieve this level.

"So, I tell you honestly, it is impossible to pay taxes and fees according to laws and regulations."

The small micro

List of taxes and fees (taxes and fees accounted for 14.6% of output value)

Sales: $1 million 500 thousand

Purchase of raw materials: 500 thousand yuan (tax deductible)

The cost of purchasing accessories, services and so on: 250 thousand yuan (because such enterprises usually fail to obtain invoices, so they can not be used for deduction).

Factory rent: 50 thousand yuan.

Staff wages (including management salaries, meals, accommodation, per capita 3000 yuan / month):30 million yuan

Water and electricity and logistics: 105 thousand yuan

A total of 1 million 205 thousand yuan.

Procurement rebates, social communication costs and equipment depreciation have not yet been calculated.

Since the purchase of 500 thousand yuan of raw materials can be used for tax deduction, the tax base is 1 million 500 thousand yuan -50 million yuan =100 million.

Value added tax (tax rate is 17%):100 million yuan * 17%=17 million yuan.

Urban construction tax (5% of VAT):17 million yuan * 5%=8500 yuan.

Educational surcharge (3% of the state's collection of value-added tax, 2% of local value-added tax):17 million yuan * 5%=8500 yuan.

The rent tax (10% of factory rent) is:5 million yuan 10%=5000 yuan (the tax should be paid by the landlord, but it is generally pferred to the enterprises that rent the plant).

Use mobile personnel allocation fee (that is, the "labor allocation fee" often mentioned in the business sector, 9 yuan per person per month):100 person * 9 yuan =900 yuan.

Employment security for disabled persons (this calculation standard is complex and unspecified):859 yuan.

Dike fee (0.5% of VAT):17 million yuan * 0.5%=850 yuan.

Public security joint defense fee (100 enterprises pay 1000 yuan per year):1000 yuan yuan, 12 months =83.3 yuan.

The above taxes and fees amount to about 195 thousand yuan (the above list is only a part of taxes and fees, not all of them.

Because most of the other taxes and fees are small, no detailed list is given.

The monthly profit of the small and micro enterprise: 1 million 500 thousand yuan -120.5 million yuan -19.5 million yuan =10.0 million (in fact, plus all kinds of costs that have not yet been calculated, the small and micro enterprises have little chance of making profits).

Corporate income tax (paid by 25% of profits):10.0 million yuan * 25%=2.5 million yuan.

Total taxes and fees: 219 thousand and 700 yuan (after the calculation has been made, dividends paid to individuals for personal income tax).

The ratio of tax to output value is 21.97 1 million 500 thousand =14.6%

TCL

Li Dongsheng, chairman of TCL group: net profit 1 billion 600 million, tax 4 billion 200 million

"Not only small and medium-sized enterprises, but also TCL felt the pressure of tax revenue. Last year, the company's net profit was 1 billion and the tax was 4 billion." how did I pay so many taxes? "I said," I will not pay more taxes. I pay taxes according to the regulations ".

Li Dongsheng, chairman of the National People's Congress and chairman of TCL group, proposed in the proposal that we should popularize business tax to VAT on a large scale, and further reduce the tax burden of VAT.

In his proposal, Li Dongsheng pointed out that "tax reduction" has become the strongest voice of the business community.

From the perspective of financial strength, there is considerable room for tax reduction efforts.

In 2011, China's tax revenue was nearly 9 trillion yuan, accounting for about 20% of GDP, while government revenue (including revenue, social security fund income and government fund income) accounted for about 35% of GDP.

Moreover, in 2011, under the implementation of the structural tax reduction policy, fiscal revenue still increased by 24.8% over the previous year.

Li Dongsheng suggested that the basic tax rate of 17% should be reduced to 15%, and the 13% tax rate would be reduced to 11%, with a low tax rate or tax exemption for about 5% of daily necessities.

He said that VAT is actually a burden on consumers. The reduction of tax rate is actually a reduction in the price of business. Tax cuts can expand demand and help reduce inflation.

We should further reduce corporate income tax and encourage enterprises through income tax incentives.

Standardize the charging behavior, reduce the fees of local expenses, and incorporate some local expenses into the central government's unified taxation when necessary.

Proposal concerns

The Central Committee of the Labour Party should be more vigorous in reducing taxes.

"We look forward to greater tax cuts and more comprehensive tax cuts.

The proposal of tax cuts submitted by the Central Committee of the Labour Party suggested that the government should implement the principle of "quantity in order to enter".

How much money does the government need to spend to determine how much money is collected and to control the scale of government revenue in the context that it can only meet the needs of providing public goods and services, and does not receive much revenue.

People can't get more money because they are getting richer. They can't increase government revenue indefinitely because GDP has been growing.

"In any case, the government's revenue is higher than the GDP growth rate for a long time, and the proportion of residents' income keeps falling. This vicious circle must be broken."

The tax reduction proposal submitted by the Central Committee of the Labour Party pointed out that at present, tax reduction is not enough. We expect more tax cuts and more comprehensive tax cuts.

Tax cuts for businesses and individuals should be wider. Tax cuts should be more and should be greater.

The Central Committee of the Labour Party stressed in its proposal that China is fully capable of supporting tax cuts for businesses and individuals, and that comprehensive tax cuts can be financially acceptable.

Chen Wanzhi, deputy to the National People's Congress, should first reduce the reduced tax before pushing new taxes.

"The proportion of ordinary people's income in GDP is declining."

Chen Wanzhi suggested that the government's taxation should be carried out strictly according to the law.

He also suggested that under the current financial democratic constraints, we should not easily introduce new taxes.

Digital speaking

Fiscal and tax growth is three times that of GDP.

In 2011, China's GDP was 471564 billion yuan, an increase of 9.2% over the same period last year.

The national fiscal revenue is 103740 billion yuan, an increase of 20639 billion yuan over the previous year, an increase of 24.8% over the previous year.

The total revenue of the national revenue reached 89720 billion yuan, an increase of 22.6% over the same period last year.

"Fiscal and tax growth is about three times the growth of GDP, which means that the tax burden of enterprises and individuals is too heavy."