【正文】 Acquisitions Nick Dignan China Business amp。此外，如果有任何服務(wù)價(jià)格在增值稅試點(diǎn)規(guī)則的生效日期時(shí)或之后的調(diào)整，企業(yè)應(yīng)當(dāng)采取考慮到潛在的增值稅退稅。通過這樣做，企業(yè)可以更好地管理自己的增值稅轉(zhuǎn)型試點(diǎn)，降低由于未知或誤解增值稅試點(diǎn)規(guī)則帶來的稅務(wù)風(fēng)險(xiǎn)。北京現(xiàn)在 作為 增值稅轉(zhuǎn)型試點(diǎn)方案 的 最后 準(zhǔn)備 階段，預(yù)計(jì)很快將公布試點(diǎn)規(guī)則。 試點(diǎn)也可能導(dǎo)致現(xiàn)金流的問題。據(jù)報(bào)告中國政府有意在 2020年的下半年啟動(dòng)試點(diǎn)項(xiàng)目。 根據(jù)慣例，稅改正式實(shí)施之前可能會(huì)有財(cái)政機(jī)關(guān)實(shí)施一些試點(diǎn)項(xiàng)目，在新政策正式實(shí)施前，對(duì)一些具有廣泛影響的新政策進(jìn)行試點(diǎn) 實(shí)踐。比如，很明顯在現(xiàn)行體制下，流轉(zhuǎn)稅的稅負(fù)及責(zé)任 都是由納稅人承擔(dān)。 流轉(zhuǎn)稅改革的 新 動(dòng)向 改革中國現(xiàn)有的流轉(zhuǎn)稅制毫無疑問是稅務(wù)機(jī)關(guān)所面臨的復(fù)雜且富有挑戰(zhàn)的過程。 同時(shí)，我們也期待上海試點(diǎn)中遇到的實(shí)際問題能夠進(jìn)一步予以明確。因此，試點(diǎn)方案的進(jìn)一步擴(kuò)圍無疑會(huì)對(duì)中國下半年的宏觀經(jīng)濟(jì)發(fā)展產(chǎn)生很大影響。 在本期《中國稅務(wù) /商務(wù)新知》中，我們將分析試點(diǎn)方案進(jìn)一步擴(kuò)圍至 10個(gè)新試點(diǎn)地區(qū)后帶來的潛在影響，并分享我們的觀察。與上海國稅合一的情形不同，這些地區(qū)的國稅局和地稅局各自管理，分別負(fù)責(zé)增值稅和營業(yè)稅的征管。北京很有可能從 2020年 9月 1 日起啟動(dòng)試點(diǎn)。 眾所周知，下一步流轉(zhuǎn)稅改革的重點(diǎn)將是致力于整合現(xiàn)有的增值稅和營業(yè)稅的征收范圍，而至于改革何時(shí)開始、具體包含什么內(nèi)容、哪個(gè)行業(yè)受到最大影響以及如何受到影響都還是未知數(shù)。引申出的問題是中國現(xiàn)有的流轉(zhuǎn)稅稅 3 制在面對(duì)這環(huán)境能否高效的征收稅收，同 時(shí)合理地控制納稅人的申報(bào)和合規(guī)成本。試點(diǎn)項(xiàng)目預(yù)計(jì)將實(shí)施于上海的各個(gè)行業(yè)，而有少數(shù)幾個(gè)行業(yè)將排除在試點(diǎn)范圍之外。 稅率會(huì)是統(tǒng)一的增值稅稅率、對(duì)不同的納稅人實(shí)行不同的稅率還是對(duì)不同的稅率？如果制定的新的稅率，稅率將會(huì)是多少？統(tǒng)一增值稅的稅率能降低稅務(wù)機(jī)關(guān)的管理成本，使稅收 4 的征管變得更高效，同時(shí)也減輕了納稅人的納稅申報(bào)負(fù)擔(dān)。然而很明顯的是，即將推出的流轉(zhuǎn)稅改革在結(jié)構(gòu)上和形式上都會(huì)有所修改。 2. 為增值稅試點(diǎn)細(xì)則相關(guān)的人員提供內(nèi)部培訓(xùn) 考慮到在北京 可能有很少的時(shí)間留給受影響的納稅人去學(xué)習(xí)和消化試點(diǎn)細(xì)則，這對(duì)北京的受影響的大多數(shù)企業(yè)的財(cái)務(wù)或稅務(wù)部門將是一個(gè)巨大的挑戰(zhàn)。 4. 關(guān)注在過渡期和過渡細(xì)則上的問題 從舊的稅收法律制度到新的稅收法律制度，去做一個(gè)的無縫過渡對(duì)稅務(wù)機(jī)關(guān)而言是一大挑戰(zhàn)。s 12th Fiveyear Plan. On 8 July 2020, the Minister of Finance made a speech2 on this topic. Though neither of this information discloses too much detail, it helps reveal the fact that revising the China indirect tax system remains on the radar of the Chinese government. While it is widely recognised that the uping reforms will mainly seek to merge the existing value added tax and business tax systems, the question still remains as to when the reforms will take place, what will they precisely enpass and which industries will be most affected and how. This Issue of News Flash will show a status report and share our observations. Impetus for the reform While there is evidence to strongly suggest the existing indirect tax system in China is an effective means of raising tax revenue,it nevertheless poses a variety of difficulties for taxpayer. For instance, it is an inevitable feature of the current system that the indirect tax burden ultimately imposed on taxpayers,both double taxation and administrative,vary considerably from induatry,depending on whether they fall within scope of VAT,BT or both. 8 There can also be,at times, significant levels of ambiguity as to whether a particular type of transactions will be within the ambit of VAT,BT or ,this is open for interpretation and creates a level of unpredictability and uncertainty under the existing regime. Last but not least,as China continues to gradually open its borders to the rest of the world,we are witnessing signs of an evolving globalised economy which,in turn,brings about the introduction of plex and sophisticated transsactions,often involving multiple the question arises as to whether the existing indirect tax system in China is adequately equipped to deal with such types of transactions in both a tax efficient and effective manner,while at the same time keeping administrative and pliance costs at an acceptable level for taxpayers alike. With this in mind,itappears the Chinese tax authorities have been listening to the calls of taxpayer and tax practitioners and have begun to recognise the importance of reforming the current indirect tax system. It is our understanding that the Ministry of Finance is taking the lead with respect to the reforms,working closely together with the State Administration of Taxation on the implementation ,in,turn,will municate with the National People39。 Corporate Compliance Matthew Wong Tax Accounting Services Terry Tam Value Chain Transformation Steven Tseng Tax Controversy Services Xiaoying Chen Please visit PricewaterhouseCoopers websites at (China Home) or (Hong Kong Home) for practical insights and professional solutions to current and emerging business issues. 。 how to reinforce the implementation of the “exempt, credit and refund” treatment for exports by qualified Pilot Enterprises, etc.) as well as align the Shanghaipractice with the local implementations in the 10 New Pilot Regions. ? The Pilot Program will be rolled out to the 10 New Pilot Regions very soon, although the timing for rolling out it in each region is not confirmed yet. According to our latest intelligence, the rollout to the 10 New Pilot Regions may be carried out in several batches effective from 1 September 2020 the earliest. The timing for each region is now up to the respective locallevel authorities. It is expected that Beijing will roll out the Pilot Program from 1 Se