"Confession book" on the tax burden of logistics enterprises

After examining some surrounding cities, Zhou Fei plans to change the place of registration and settlement for the company.

Zhou Fei, a large logistics company in Beijing as vice president of finance, will be near the end of this year, he felt the settlement and tax filing than in previous years a lot of trouble.

"In August, when the battalion was pushed back into the country, a lot of bills are now stiff there and can't be settled." "Zhou Fei said, downstream customers can not take the logistics company's value-added tax ticket to offset, so do not agree to increase the price to help transfer tax, but upstream suppliers have increased, Zhou Fei feel he sandwiched in the middle equals two.

Zhou Fei originally hoped to rely on the local financial return to barely do flat book, but he asked about a lap, that "it will wait 9 months, and application is too difficult", so he is ready to follow the footsteps of peers, to a "great diversion." He took a fancy to Tianjin, where the Wuqing development zone could "take care of Everything".

But more companies are still waiting to see if their policies will change, and the firms ' financial chambers are also filled with lists of completed and unsettled businesses.

The trouble with the deduction

Zhou Fei The logistics company where he is.

The company's main cost is to buy a car, burn oil, repair costs, as well as a variety of crossing tolls and insurance premiums, but also including personnel costs. Among them, the cost of buying a car, crossing tolls and personnel costs of these three are the big head, it is precisely these three, can not be deducted. "For the logistics industry, the staff costs a big head, but the artificial this piece does not have VAT invoices." ”

Before the implementation of the battalion, the logistics company's car has been procured, millions of costs have been paid, obviously can not be deducted. "Because it is stipulated that items that have been expended cannot be deducted." "Zhou Fei said, and road and bridge fees are incidental, tax regulations incidental charges can not be deducted, and road and bridge fees are a lot of administrative costs, issued a receipt is not a regular value-added tax ticket, can not be used as a tax deduction voucher."

The rest is fuel costs, repair costs, insurance premiums, etc. The insurance premiums say, in Zhou Fei's view, whether fuel and repair costs can offset the amount of input tax, mainly depends on luck-not all repair shops and gas stations can provide qualified value-added tax invoices.

For individual repair stations and private small stations in remote areas, VAT invoices are unheard of. Even in PetroChina, Sinopec, and only the purchase of refueling card and the amount of all consumption, in order to return the card when the special VAT invoices, cash can not open VAT tickets, the local right to open value-added tax ticket points and do not recognize the small refueling.

Like Zhou Fei's company, many logistics enterprises are not the whole process of their own services, at the end of the goods will generally entrust the third party logistics. "Some third party logistics is self-employed, there is no value-added tax invoices provided, which can not be deducted." ”

This is only the cost of input deduction, to provide services to the link, customers vary the status of taxpayers, but also let Zhou Fei headaches.

"If the customer is a VAT payer, pass on the VAT to the other party, they are acceptable because they can pass the downstream deduction." "Zhou Fei said that they have to raise prices to some customers to solve the problem of tax, but not all customers are value-added tax payers, some processing enterprises, foreign trade enterprise customers, value-added tax on them are not used, receive a stamp can not be deducted.

Zhou Fei Frankly, these problems, before August this year is not to be seen, because in the VAT reform in the pilot period, the two kinds of tax can be deducted from each other, this is two-way parallel, and August data will be convincing.

"The increase is August the national push, we signed contracts with customers are signed at the beginning of the year." If the customer is a VAT general taxpayer, now we will sit down and negotiate with clients to talk about tax increases. Zhou Fei said, after all, the price increased, and to the early delivery of the money, some customers will be difficult to accept, but if the other party is not even VAT taxpayers, it will not accept.

Financial return is difficult

Last month flew to the local IRS to participate in a tax discussion, the IRS people said, value-added tax is a chain of problems, you have to move downstream, transfer tax will be reduced. But Zhou Fei felt that for the logistics industry such a fierce competition in the market, an enterprise forcibly downstream transfer of taxes, basically tantamount to suicide.

To this point, Hugenrong, a PwC director of indirect taxation in China and Hong Kong, is deeply sympathetic. In his view, the increase in tax rates, can offset the amount of input tax has not increased substantially, the customer's bargaining power is strong, so that the tax rate will not increase after the tax to pass on to customers, the reasons for the common causes of some freight forwarding enterprises tax increases.

"VAT deduction, that is the perfect situation, but now is not the convergence." Zhou Fei said he had complained to local tax administrators about the high tax burden and was given the answer that no matter how big the policy is, it has to be processed after a period of time when the data is available.

But the passive wait is obviously not the way, Zhou Fei began to turn to seek government support.

Earlier, in order to help tax increases in enterprises to solve problems, many regions have introduced a number of policy measures. Zhou Fei learned that Shanghai 2012 on the average monthly tax increase of more than 5000 yuan 3000 pilot enterprises, to provide about 1 billion yuan in financial support funds, Beijing in 2013 also issued a special target for the camp to increase the transitional financial support funds 123 million yuan, involving 314 households tax increase enterprises.

Although in accordance with the regulations, only in accordance with the company's previous tax situation, as well as the increase in taxes after the expansion of the situation, to submit applications to the Inland Revenue Department, but the actual application, in Zhou Fei view, too much trouble.

For example, he said, assuming that the tax revenue is 40,000, the tax is now 60,000, more than 20,000, but the IRD is not 100% to the enterprise return.

First of all, because it is the turnover of business tax, now is excluding the turnover of business tax, the tax system requires the turnover justified return to the original price tax in combination with this turnover to withdraw revenue. Secondly, to carry out the contrast of tax increase, we need to restore two tax lines, calculate the tax increase and then submit the application.

It's almost like a maze. "The best area is 70% of the difference, and it has to wait for a long time, with a nine-month waiting period and a lot of pressure on the turnover of money," he said. "Zhou Fei said.

Many transport enterprises do not want to wait until the policy changes on the day, to start their own way, change the register and settlement is a helpless choice.

"In a city, which district has the financial return, where to register, there are some enterprises, or even moved abroad, the advantage is to avoid the price transfer." "Zhou Fei said.

But Zhou Fei also understand that it is clear that the domestic business, become a foreign business, just to avoid the growth of the tax burden, which will obviously lead to the loss of internal tax, he said the Inland Revenue Department should be aware of the problem.