The policy may not of a good jumping-off place can bring a happy ending.

In searching advertising Wu, because individual business is being carried out " battalion changes add " the act in policy, make some enterprises enjoyed policy bonus, and some increased a burden possibly however accordingly.

Add collect 6% value added tax

Rose on April 1 from this year, cereal song advertisement (Shanghai) limited company (next weighing " Gu Ge " ) Google AdWords of business of keyword search ad begins to be added to terminal client collect 6% value added tax.

As we have learned, gu Ge increases the basis that collects 6% value added tax this to terminal client is the business tax that total bureau of national tax Wu publishs changes the policy that imposes value added tax. According to policy, rose on January 1 this year, what Shanghai serves as the whole nation is pilot, take the lead in executing " battalion changes add " policy, the value added tax that cannot support the business tax instead that buckle to be able to undertake touching buckling,Louis Vuitton Factory Outlet repeat levy in order to eliminate, reduce business tax to lose.

Afore-mentioned " battalion changes add " after policy is carried out, gu Ge was in on April 16 related its on official website announcement: "Since April 1, 2012, gu Ge will open bill of value added tax for the client only, the appreciation tax payment that shows to the place on client collection bill. The client of qualification of average to obtaining value added tax taxpayer, gu Ge will open value added tax special bill; The client of average to be not value added tax taxpayer, gu Ge will open value added tax average bill. " still say in announcement, "To all Chinese clients, outside dividing imprest client, bill date is reached on April 1, 2012 the following, send par forehead to will include the forehead of value added tax of 6% to be made clear on bill. To imprest client, gu Ge will deduct corresponding the amount of tax to be paid from imprest money. Gu Ge will deduct corresponding the amount of tax to be paid from imprest money..

For example, imprest RMB 1000 yuan, among them forehead of value added tax is a RMB 56.6 yuan (of 943.4 6% ) , service charge is a RMB 943.4 yuan (namely account remaining sum) .

"Gu Ge is added collect the value added tax of 6% , covert namely rise in price, inequitable to us. " yesterday, mr Li that runs company of a foreign trade is opposite so " daily of the first finance and economics " the reporter says.

According to introducing, the company that Mr Li is in buys Google AdWords to serve to had had two years, pay 20 million yuan of right-and-left fee every year to Gu Ge. "According to Gu Ge ' battalion changes add ' practice, the company will shift to an earlier date every year much defray many yuan 100.Louis Vuitton Outlet The company will shift to an earlier date every year much defray many yuan 100..

Policy bonus: Enjoy alone, still share?

Collect the value added tax of 6% to adding, the client oppugns Gu Ge to should be not enjoyed alone " battalion changes add " policy bonus.

The public data of website of bureau of Shanghai land tax shows, "Battalion changes add " reform is acted on " total tax loses pilot industry not to increase or drop somewhat, eliminate basically repeat levy " principle, be opposite technically the pilot business that in reforming a process, be changed because of new old tax system and generates duty to have place to increase is carried out transitional finance gives aid to policy.

Well-known, "Battalion changes add " the original intention of policy is, avoid to repeat levy, those who extend value added tax touch buckle chain, the tax that can reduce service employment not only is lost, the tax that also can reduce manufacturing industry is lost, in somehow for also reduced integral duty to lose.

The financial chief inspector of company of a machine of Shanghai tells our newspaper the reporter, "Battalion changes add " hind, gu Ge is in sale link is former the business tax of 5% no longer pay, instead presses 6% computation to answer capture value added tax sells a duty, can be in at the same time purchase link to ask to open bill of value added tax for its, can touch in order to increase buckle should tax of income of capture value added tax, of final pay is purchase and sale the amount of tax to be paid of part of two link appreciation, endow with those who have certain range to reduce than the duty before duty changes, had enjoyed " battalion changes add " the bonus that policy brings. At present Gu Ge changes name to will sell segment with duty however of 6% should capture value added tax sells a duty apportion to arrive on terminal client body, original business tax cancelled again, purchase link to still can be touched deduct income tax,louis vuitton outlet store realized profit of both ends of purchase and sale thereby.

Chen Shaoying of professor of famous tax law points out university of Hua Dongzheng law, if can prove the client before this pays the share that business tax included in charge beforehand, gu Ge is added to the client receive 6% value added tax to be not returned however return business tax, "That is not should " .

The reporter waits for a problem for many times to seek testimony to cereal song respect with respect to the doubt that adds the basis that collects 6% value added tax and client, gotten response is, "The tax law of country of place of Wu of safeguard one's heritage of Google abide by " , express to be communicated through interior, besides give out the announcement on Google Adwords and revenue change about business tax impose value added tax outside the announcement that pilot concerned taxation collects administrative issue, cannot give out more information.

One is close to cereal song personage to say,Louis Vuitton bag Outlet gu Ge should be done with respect to this matter and its client better communicate, so that reach consensus.

Nevertheless, mr Jiang or choice continue to use Gu Ge, "We are to export a company external, the product faces abroad, be in China,Ergo Baby Carriers Sale gu Ge searchs engine field in the whole world still is the bannerest. Gu Ge searchs engine field in the whole world still is the bannerest..

Setting: "Battalion changes add "

Collateral day fadein reveals business tax and schism of value added tax immanent unreasonable with blemish.

In structure of our country active tax system,baby ergo sale value added tax and business tax are two most important are on the move tax categories of taxes, both schism is collateral. However, develop quickly as economy, this kind of tax system goes against economic structure to optimize. Ask for a canal in taxation at the same time a few difficult position were created in practice.

Next, repeat levy, cause chain of value added tax to interrupt. Business tax is pair of turnover sum levy, and cannot touch buckle, inevitably meeting is brought about to unit of former business tax repeat levy. And to unit of active value added tax,Baby Carriers Ergo because be in,purchase service segment to cannot obtain value added tax special bill, can touch without income buckle, bring about finally right not appreciation part also wants pay value added tax, this and photograph of definition of oneself of value added tax are violated.

In the meantime, restricted development of service line of business. From the point of the angle of industrial development and economic structural adjustment, our country major tertiary industy eliminates to be besides the levy limits of value added tax, caused adverse effect Baby Carrier Ergo to serving the development of course of study. For instance, because service institute is bought to contain business tax to cannot get touching buckling outside the enterprise, the company is willing to be offerred by oneself more the service is purchased outside what needing to serve and rather than, bring about a service to produce interior to change, go against those who serve industry to specialization fractionize and the development that take the package outside Wu.

(Article origin: Writer of journal of the first finance and economics: Xia Qingyi is fourth far)jingruitt