中国欧盟商会天津分会，美国商会天津分会，香港商会天津分会，新加坡商会天津分会及德勤华永会计师事务所诚挚地邀请您参加:

天津12月1日起启动营改增，您处该如何有效应对？

- 2011年10月26日，国务院宣布将在上海开展增值税改革试点；
- 2011年11月16日，财政部和国税总局公布了《营业税改征增值税试点方案》的等文件，明确了营业税改征增值税改革；
- 2012年1月1日，增值税改革试点正式在上海实施；
- 2012年7月25日召开的国务院常务会议宣布，自2012年8月1日起至年底，将交通运输业和部分现代服务业营业税改征增值税试点范围，由上海市分批扩大至北京、天津、江苏、浙江、安徽、福建、湖北、广东和厦门、深圳10个省（直辖市、计划单列市）。明年继续扩大试点地区，并选择部分行业在全国范围试点。

VAT reform pilot program to be launched in Tianjin on 1 December 2012, are you ready?

- On October 26, 2011, the Chinese State Council announced that  the pilot Value Added Tax (VAT) reform program would be launched in China；
- On November 16, 2011, Ministry of Finance and the State Administration of Taxation jointly issued guidance to provide detailed implementation rules for the program;
- On January 1, 2012, the VAT reform was officially implemented in Shanghai;
- On July 25, 2012,  the Chinese State Council announced that the VAT reform pilot would be extended to ten more localities in batches from August1, 2012 till the year-end.  It is also reported that the pilot will be further rolled out in 2013 to other regions, and even nationwide for selected industries.

2012年7月31日，财政部与国家税务总局联合发布了《关于在北京等8省市开展交通运输业和部分现代服务业营业税改征增值税试点的通知》（财税[2012]71号，以下简称“71号文”），正式明确了试点扩围的时间表和地域、行业范围。根据71号文，试点扩围将在2012年9月至12月间分批进行，各地开始实施的时间（即新旧税制转换日）分别是：

- 北京 – 9月1日     
- 江苏、安徽 – 10月1日
- 福建（含厦门）、广东（含深圳） – 11月1日
- 天津，浙江（含宁波）、湖北 – 12月1日

The Ministry of Finance and the State Administration of Taxation jointly issued a circular on  July 31, 2012 (Caishui [2012] No. 71) (“Circular 71”) that formally sets out the timetable for, and scope of, the expanded program.  According to Circular 71, the expanded program will be phased in between September and December 2012, as follows:

-Beijing – September 1     
- Jiangsu and Anhui– October 1
- Fujian (including Xiamen), Guangdong (including Shenzhen)– November 1
- Tianjin，Zhejiang (including Ningbo) and Hubei– December 1

中国增值税改革是一次重大的变革，尽管并非所有企业都必定会从中受益，它仍可能带来税收节约的机会，而企业也需要因此从商业角度进行更多的考量。随着增值税改革试点将迅速向全国其他省市推广，企业是否有足够的时间进行准备是个问题。由于变革影响深远，公司应立即采取行动，利用有限的时间为试点作出充分准备，尽量减少违约风险，并确保实现任何潜在利益。基于上海增值税试点改革的宝贵经验以及密切关注天津增值税改革动态的基础上，我们提请公司在增值税改革各阶段应关注的要点，即改革开始前一个月、改革开始时以及改革后一个月及三个月应注意和考虑的事项。

在实务操作层面，对于即将到来的此次改革，我们特别提请您关注以下事项：

-  如何判定所提供服务是否纳入增值税改革范围？
- 如何判定公司业务是否可享受增值税免税/零税率？如果可以享受免税/零税率，应如何进行免税/零税率的申报、计算和抵免工作？
- 分析向境外支付的特许权使用费的增值税处理，应交增值税的计算以及进项税抵扣；
- 从境外采购的增值税应税服务如何进行进项税抵扣？
- 如何与供应商及客户就此改革造成的税负影响进行沟通？如何进行价格协商？

The VAT reform pilot program in China is a significant legislative transformation.  In spite of the fact that not all companies would surely benefit from the reform, yet it still might bring a window of tax saving opportunities and also enable the companies to carry through more considerations from the business perspective. As the VAT reform pilot would be expanded to other provinces and cities throughout the country shortly, it would be a crucial issue whether companies could bear sufficient time to get adequately prepared for the rollout.   In light of the wide-ranging implications brought by the reform, it is important for companies to take immediate actions, and make use of the limited time to get fully prepared for the pilot so as to minimize the potential risks to the greatest extent and guarantee any potential benefits as much as possible.

As we have the experience with Shanghai VAT reform and have closely monitored the VAT pilot reform in Tianjin, we would like to draw your attention to the key points that taxpayer should consider under different phases of VAT reform. These phases include one month before the implementation, implementation, post implementation – one and three months later.

In practice, what can you do to ensure a successful implementation on August 1, 2012?   Have consider the following issues before the launch of VAT reform?

- Analyze whether the services provided by the company fall within the reform scope;
- Analyze whether VAT zero rate / VAT exemption can apply , if so, figure out how to conduct the issues like registration, application and detailed credit work;
- Analyze the VAT treatment of the royalty paid to overseas, the calculation of VAT payable and how the credit mechanism works;
- How to claim the deduction of the VAT for the overseas purchase;
- How to communicate with the customers / suppliers on the above changes and negotiate with the client about the price adjustment.

Speaker: 

Andrew ZHU
Tax Partner, Deloitte Touche Tohmatsu CPA Ltd.

税务合伙人，德勤华永会计师事务所有限公司

Enclose his bio for reference.

Language:

Chinese 中文

 
Seats are limited, if you would like to attend this event, please register your attendance with Ms. Una Zhang at email at tianjin@europeanchamber.com.cn or by phone call 022-23741122 by noontime Sep.18th, 2012.

Downloads

Contact