Zhejiang'S Pilot Industries Such As Special Industries, Tax Reform, Silk Reeling And Other Industries Are Welcome To Reduce Taxes.

"This is

Love, but after all, it was a long drought, and we finally waited till today.

Ling Lanfang, chairman of the Silk Road, lamented that the new tax reduction policy introduced by the State Tax Department of our province.

Recently, the State Administration of Taxation issued a notice on the pilot project of value-added tax deduction for agricultural products.

The notice stipulates that since August 1, 2014, the general taxpayers who purchase cotton, linen and pecan seeds as raw materials for sale of cotton yarn, silk reeling and Pecan (kernel) shall be included in the pilot scale of approved value-added tax deduction for agricultural products.

According to preliminary statistics, this policy involves more than 1000 enterprises in the whole province.

Take silk reeling industry as an example, raw material cocoons of silk reeling enterprises are agricultural products. For a long time, the input tax deduction is 13%, and the output tax is 17%, and the extra 4% tax difference is borne by the enterprise.

This makes many enterprises overburdened and difficult to follow.

This pilot "smoothed" the tax rate difference.

The enterprise's purchase of agricultural products deduction is no longer based on the VAT withholding tax certificate, but is calculated according to the input output method to calculate the current allowable deduction of the value-added tax input tax of agricultural products, mainly based on the quantity of agricultural product consumption, the quantity of goods sold during the current period, and the average purchase price of agricultural products.

The deduction rate is calculated according to the applicable tax rate of 17%.

According to the data of Huzhou in 2013, the city's 25 pilot reeling enterprises reported a total sales income of 777 million 590 thousand yuan in 2013, and the value added tax should be 34 million 790 thousand yuan.

After the implementation of the pilot project, it is estimated that the Reeling Enterprises in the whole city can increase the deductible deduction by 22 million 480 thousand yuan throughout the year.

Take Huzhou Zhejiang silk two factory limited company as an example, the company should pay 4 million 940 thousand yuan in value added tax in 2013. If the agricultural product approved deduction method is adopted, it can increase the input tax amount by 3 million 890 thousand yuan, the enterprise tax payment can be reduced to 1 million 50 thousand yuan, the value-added tax tax rate has decreased from 3.86% to 0.82%, and the burden reduction effect is obvious.

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The burden reduction effect has brought new opportunities for the pformation and upgrading of enterprises.

"Before the enterprise purchased raw materials, whether the quality is good or bad, it is reimbursed by the invoice amount, now depends on output reimbursement, poor quality raw materials will affect the yield of silk, which will guide enterprises to buy cocoons and produce good silk."

The head of the State Tax Department explained.

The difference between high-end raw silk and medium and low grade raw silk is 100 thousand yuan / ton, and the difference between quality cocoon and inferior cocoon is 10 yuan / Jin.

Ling Lanfang said that the new tax policy can effectively curb the situation of poor quality cocoons flooding the market, thereby opening up the new industry of "good cocoons and good silk, good silk and good silk".

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