On May 1st, the change of camp to increase will be fully pushed forward, among which the life service industry is the industry with the widest coverage, which has attracted many people’s attention. Some catering enterprises in Fuzhou asked anxiously: now the proportion of business tax is 5%. After May 1, it will be 6% to change to value-added tax. Has the tax increased? There are also snack bars asking if they need to pay taxes after the camp is changed to increase? The relevant person in charge of the municipal state taxation bureau told reporters yesterday that the life service industry is related to the people’s livelihood, and the majority of taxpayers generally benefit from the change of business tax to increase. 45,000 households need to go through the formalities before the end of the month Since May 1st, four industries, including construction industry, real estate industry, financial industry and life service industry, have been fully incorporated into the pilot of business tax reform and increase, and so far the business tax reform and increase has been fully promoted. “The life service industry covers the widest range and has the largest number. This time, the four industries involve more than 100,000 taxpayers in Fuzhou, of which the life service industry accounts for nearly half.” The relevant person in charge of the goods and services tax management office of the municipal state taxation bureau said that the life service industry mainly covers cultural and sports services, education and medical services, tourism and entertainment services, catering and accommodation services, and daily services for residents, such as hotels, restaurants, restaurants, song and dance halls, nightclubs, bars, travel agencies, housekeeping, wedding companies, training institutions, cosmetic hospitals, nail salons, barbershops, massage room, etc., all need to change the camp. According to the data obtained by the reporter from the municipal state taxation bureau, there are about 45,000 taxpayers in the life service industry in our city who want to participate in the VAT reform. These 45,000 households need to go to the State Administration of Taxation in time before the end of this month. More than 40% of the tax cuts for most people The value-added tax rate of life service industry is 6%, and the original business tax rate is 5%. If general comparison, the tax rate of VAT is higher, it seems that the tax burden of taxpayers has increased after the tax reform. Is that true? In fact, because the value-added tax can be deducted, the tax burden of taxpayers in the life service industry will be comprehensively reduced after the tax reform, and the tax reduction range is generally relatively large. For example, suppose the taxpayer opens a restaurant, the monthly sales revenue is 100,000 yuan, and the original business tax is 100,000 yuan × 5% = 5000 yuan. After the camp was changed to increase, because the annual taxable sales of the restaurant did not exceed 5 million yuan, it belonged to a small-scale taxpayer, and the value-added tax collection rate was 3%, and the sales revenue also deducted the tax. The actual value-added tax payable is 100,000/(1+3%)× 3%= 2912 yuan. It can be seen from the calculation that after the camp is changed to increase, the restaurant can pay 5000-2912 less tax per month = 2088 yuan, and the tax burden will drop by /5000 = 41.76%. The relevant person in charge of the goods and services tax administration of the municipal state taxation bureau said that most of the 45,000 taxpayers in the city’s life service industry are small-scale taxpayers, and they can get more than 40% of the tax reduction benefits. “If the store is relatively large and the annual taxable sales amount exceeds 5 million yuan, it must be recognized as a general VAT taxpayer. It cannot be levied according to the 3% collection rate, and must be calculated according to the 6% tax rate.” People from the municipal state taxation bureau said that even so, because the input tax that can be deducted varies greatly, the tax cuts of ordinary taxpayers are different in the life service industry, which may be larger than that of small-scale taxpayers. These taxpayers can enjoy tax exemption In addition to the tax reduction that taxpayers can generally obtain with a larger margin, many taxpayers can enjoy more preferential exemption from value-added tax. There are two main aspects to enjoy exemption: First, the monthly sales volume is less than 30,000 yuan, such as opening a barber shop, snack bar, etc. If the monthly turnover is less than 30,000 yuan, you can not pay VAT. The second is to exempt 40 projects from value-added tax during the transition from camp to increase, such as childcare and education services provided by nursery schools and kindergartens, pension services provided by pension institutions, and medical services provided by medical institutions, marriage agency, services provided by students for work-study, etc. (Reporter Ouyang Jinquan)