The logistics industry's invoice

The most direct decisive factor is the invoice system. The inconvenience in the setting up and actual operation of the invoice system is a significant factor in the increase in the actual tax burden of logistics transport enterprises. Downstream companies have increased demand for value-added tax invoices, and fewer channels have been acquired by the upstream. This has also increased the difficulty of enterprise risk control. In addition, the loss caused by the offset difference of different tax rate invoices and the limitation of some offset items also cause confusion. However, experts pointed out that companies cannot always attribute the problem to tax reform, and the external economic environment and the company’s own management are also factors that affect the tax burden.

Pressure on the difference between upstream and downstream invoices

“There was a headache compared to the previous business tax. When the business tax was low, the tax point was low. Since the tax could not be deducted, the customer didn’t care whether he requested an invoice. Now that it has been changed to VAT, the number of people requesting invoices has increased significantly. In the past five adults demanded invoices, but now It has reached 80% or more, but the offset ticket obtained from the upstream companies is limited." A logistics transport business owner in Shaoxing, Zhejiang Province, who declined to sign, told reporters.

What is the result of this?

“If the tax rate is higher than the business tax, the larger the scale of the company, the greater the impact. From the perspective of the entire logistics industry, compared with aviation, water transport, and railways, the profit of the sector that is closer to the highway is the lowest. As the proportion of aviation fuel costs is high, the deduction is relatively safe." The above-mentioned owners said.

"The 'Ban Zai Zai Zeng' can be deducted, but the tax rate has been raised, and the gap has opened up, and the risk control will be a bit difficult. The customers are very concerned about the quotation, hopes to be cheaper, but because the tax rate is from 6 to 11 points, In risk control, we may raise the quotation. The relevant departments stipulate that companies can only take the corresponding amount of invoices according to their size each month, so that small customers will not be able to open value-added tax invoices, which will affect the source.” Shanghai Wenli Logistics Co., Ltd. Li Li told reporters that the high tax points and sales of tickets above the incoming ticket control pressure.

"A large number of transport companies are small-scale taxpayers, and 3% of the votes are for warehousing and logistics companies, while the latter, if they are ordinary taxpayers, need to open 11% of the votes for downstream companies, which has a large deductible difference. As a company that focuses on logistics Many of the shipping invoices were issued on the basis of small-scale taxpayers’ invoices, and the difference was large. Compared with the previous business tax, the tax burden was increasing,” said Miss Yang, head of Suzhou Yuehai Logistics Co., Ltd. The inconsistency of the tax rate has brought confusion to the balance.

"Small-scale taxpayers cannot use special invoices more commonly and it is difficult to implement the ultimate intent of the reform. The application of the 3% levy rate weakens the value-added tax, especially the superiority of the special invoice system." Professor Fu Zhi, School of Finance and Taxation, Southwestern University of Finance and Economics Yu Yu commented on this phenomenon.

However, some experts believe that the external economic environment will also be the reason for the increased burden on the senses. Zeng Kanghua, director of the Institute of Fiscal Revenue and Taxation at the Central University of Finance and Economics, told reporters that price factors can increase the tax base, and the increase in circulation links can also lead to an increase in tax burden. The scale of the entire logistics industry has increased, especially e-commerce has developed rapidly, and the sales momentum is fierce. As a result, the entire logistics industry has expanded in size and price competition has been fierce, weakening corporate profits and making it extremely sensitive to taxation.

At the first China Online Shopping Conference held recently, Shang Erbin, the head of the enterprise management department of China Railway Express Group, revealed a figure: Behind the rapid growth of huge business volume, the average profit rate of the logistics industry is only 5%.

Invoice limited troubles

Invoice quota control is an important part of the tax control system. The first is the control of the quantity of invoices, and the second is the control of invoices.

According to the relevant requirements of the “Regulations on the Use of Value-added Tax Special Invoices” (Guo Shuiyeyan 2006, Speech No. 156), the maximum billing limit is applied by the general taxpayer, and the tax authorities shall approve according to law. If the maximum billing limit is 100,000 yuan or less, it shall be approved and verified by the tax authorities at the district/county level; if the maximum billing limit is 1 million yuan, it shall be examined and verified by the tax authorities at the city/municipal level; the maximum billing limit shall be 10 million yuan. In the above, the tax authorities at the provincial level shall be responsible for examination and approval. The tax authorities at the prefecture-level cities shall be responsible for on-site verification and the information shall be submitted to the provincial tax authorities for review. The specific issue of the anti-counterfeiting tax control system shall be the responsibility of the tax authorities at the district/county level.

According to the list of companies provided by the Pudong District Taxation Bureau of Pudong District, “The Pudong New Area Tax Bureau's October 2014 Administrative Licensing VAT Anti-counterfeit Tax Control System Maximum Invoice Limit Permit (2.0)”, Shanghai Yongda Infiniti Automobile Sales & Service Co., Ltd. is a total of 291 Home companies are included in this tax control license.

A logistic owner in Shaoxing told the reporter: “According to the 11 points to be invoiced, but the number of invoices is limited, can not exceed the amount, for some of the intended business can not be billed.” The reporter also learned similar situations in Jiangsu Province.

“In addition, although the oil price can be deducted, the taxation department will impose an upper limit and cannot exceed the stipulated amount. The company can't allow the company to open fuel bills without limit.” The reporter stated that some logistics and transport companies that should have been taxpayers in general would not be wise, not long-term, to reduce their tax burden and split themselves into small companies to enjoy the benefits of small taxpayers.

"The system of 'reform by business' is good, but there are constant changes at the operational level. For example, there are restrictions on the financial side of the ticket, not many votes in a month, and it is not convenient to open small invoices, affecting the small customers. Receive.Invoices are given to some customers in front of each month, and it is inconvenient for customers to pick up the tickets later. So I will only issue invoices for customers with a certain amount of quota, and it will be enough for 10,000 to open.” Li Wen, Manager, Shanghai Wenli Logistics Co., Ltd. The inconvenience caused by the limit on the number of invoices is more specific.

A former official of the Ministry of Finance of the Ministry of Finance once told reporters that the increase in tax burden on some companies in the “Zhan Gai Zeng” was mainly due to the deduction of input tax deductions. One of the reasons is that the reforms have not yet been fully implemented, affecting the input tax credits. buckle. In addition, some companies are accustomed to the business tax invoice management and management methods, not adapted after the tax reform. For example, transportation companies must standardize invoice management in order to make deductions. Therefore, it is necessary to strengthen the guidance to companies so that they can better adapt to value-added tax. The effect of “reform by business reform” has been postponed. The ultimate increase in tax burden cannot be easily concluded with short-term data. Tax reductions need to be judged by the whole society or the overall situation of the industry.

According to the statistical data on corporate taxation that was exclusively obtained by reporters, the phased statistical tax burden of a car transportation company in Shawan District, Leshan City, Sichuan Province was only 1.98% this year. This was mainly due to the rectification of the entire automobile industry due to the rectification of the transportation industry last year. The cost of repairs. Another example is that in August 2013 to June 2014, a logistics company in Emeishan achieved an operating income of approximately 11.0855 million yuan, a VAT of 2.535 million yuan, and a tax burden of 2.2%. During this period, the purchase tax deducted from the new car will reach 1 million yuan. If the fixed assets deduction is deducted, the tax burden of the company will be 3.07%. Local relevant functional departments have pointed out in their internal data analysis that as long as the company manages properly, strictly controls, and reasonably requests for invoices, the tax burden can be comparable to before.