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营改增后 生活服务业能否受益

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国务院提交十二届全国人大四次会议审议的《政府工作报告》提出,2016年5月1日起,将营改增试点范围扩大到建筑业、房地产业、金融业、生活服务业,从此营业税将退出历史舞台。营改增最大的特点就是减少重复纳税,可以促使社会形成更好的良性循环,有利于企业降低税负,“营改增”可以说是一项减税的政策。那么与老百姓日常生活联系最紧密的生活服务业能否享受此次“营改增”带来的红利呢?

一、生活服务业“营改增”后适用税率

生活服务业目前的营业税税率一般为5%。营改增之后,餐饮业、旅游业、酒店业、娱乐业等在内的生活性服务业会依据此前出台的《营业税改增值税试点方案》小规模纳税人采用3%的征收率,而一般增值税纳税人采用6%的税率。对小规模纳税人而言,从5%的营业税到3%的简易征收率,这部分肯定是减税的。对适用6%税率的一般纳税人而言,是否减税则要看抵扣情况,比如餐饮业,如果抵扣多,那相对于不能抵扣的5%的营业税,税负降低,对以前营业税税率为5%-20%的娱乐业而言,营改增后,税率明显降低。

按照这个预期,税率由5%营业税提升到6%增值税,由于可以就货物服务采购支出抵扣进项税,因此整体税负可能有所降低。实现整体税负降低的主要挑战将会是如何从供应商处取得增值税专用发票,对于常以现金交易,并在很多情况下需要向小规模纳税人采购食材的餐饮业更是如此。

二、生活服务业“营改增”的财税影响

对餐饮企业来说,普遍存在的现象是大部分的餐厅的供货商都不能提供增值税发票,有些供应商是没有资格开具增值税发票,有些是开票会提高成本,提高供货价,这个成本很可能转嫁到餐厅,餐厅在不能提价时,就得压缩利润。然而,餐饮业营改增后一个新的挑战将会出现——销售食品(外卖)需要缴纳17%的增值税税率,而堂食则只需缴纳6%的增值税。如何区分提供货物或服务(服务中也包含了货物的销售)的地点将可能成为新的争议热点。

对酒店业适用6%的增值税税率,应确保大多数酒店所提供的主要服务(住宿,会议和活动以及餐饮)适用6%的增值税税率。法规现已明确约定与购进的餐饮服务、居民日常服务和娱东服务相关的进项税不得抵扣,因此酒店业将面临的另一大挑战是如何合理划分会议或活动的套餐价格(以及管理客户发票需求),会议或活动套餐价中往往还包含餐饮或住宿的部分。

就医疗行业而言,人力资源成本占比较大,相应可抵扣的进项税额有限,这对于行业平均毛利率水平不高,且需要在大型先进医疗设备和高端医疗人才上加大投入的医疗服务行业,特别是外资及民营等社会资本投资企业来说,无疑是巨大的压力。为保实现所有行业税负只减不增的承诺,营业税改征增值税试点过渡政策的规定已明确了医疗机构提供的医疗服务免征增值税。

三、生活服务业“营改增”面临的问题

生活服务业主要包括餐饮业、住宿业、医疗教育、家政服务业、洗染业、美发美容业、沐浴业等服务业态,其特点是经营者分散、直接面对最终消费者。对于即将到来的“营改增”,生活服务业面临以下问题:

1.销项税率6%,进项税率17%,是否会形成大量的留抵?

2.餐饮业企业购买的农产品,是不允许抵扣进项还是按13%计算抵扣进项?

3.堂食服务和外卖是否区分不同的税率?如何监管?

4.“免费”提供给客人的待遇,例如房间升级、“免费”早餐或无线上网功能是否需要作视同销售处理?

5.大量的餐馆、旅馆账目不健全甚至没有账目,如何计算缴纳增值税?

尽管生活服务业改征增值税后,企业能够抵扣外购产品与服务所含税款,起到减税作用,但不同企业由于外购产品与服务的价值与比例不同,所以减税程度也有较大差异。企业税收负担的最终变化情况,取决于减税效应和增税效应两者叠加在一起所产生的净效应。

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