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冷热不一 服务外包零税率政策企业反映差异大

2016-11-15 21:19:54    来源:http://hxbyfz.com    作者:  阅读:次  【打印此页】

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  离岸服务外包零税率政策执行情况
乐彩网  2015年12月服务外包增值税零税率政策开始执行,但主动到大连高新技术产业园区申报备案的企业只有10余户,企业选择适用零税率政策的积极性不高。究其原因,一是企业普遍缺乏对零税率政策的了解,对申报流程等掌握不足,不具备申报能力;二是零税率政策下出口退税申报程序更加复杂,手续烦琐,增加了企业财务人员的工作负担;三是全面实施营改增政策的时间尚短,部分企业可以税前扣除的进项税额有限,政策受惠面较窄;四是企业关于免抵税额是否纳入城建税、教育费附加等附加税费的征收范围尚未明确,大量的免抵税额会产生不少附加费用。

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  增值税零税率政策落实中存在的问题
乐彩网  相关部门之间缺乏信息共享机制。离岸服务外包业务涉及对外经济贸易委员会、外汇管理局、税务局、海关和银行等多个部门,一项业务产生形成的出口合同登记证书、出口结算单和证明材料等最后会汇总到税务机关出口退税部门,由出口退税部门工作人员将其与免抵退税申报明细表、收讫营业款清单一一比对,使得工作量较大。截至2016年10月,高新园区国税局出口退税部门共审核合同588份,每份合同对应的业务量多少不一。一份合同平均对应20笔业务,即出口退税部门半年的审单量近1.2万笔。由于缺少各个部门之间的信息共享机制,税务机关工作人员的工作量增加的同时,面临更大的执法风险。

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  完善增值税零税率政策的建议
  ——提高立法层次,增强政策稳定性。长远来看,政府应改善整个服务贸易出口退税的法律环境,探索服务贸易出口退税的立法可能性。短期来看,要明确免抵税额部分不纳入城建税、教育费附加征收范围,并逐步将当前施行的规范性文件上升为效力更高的部门规章或者行政法规,保证政策的稳定性和确定性,减少因政策不明确、政策变动给企业造成的操作困难。

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