【正文】 st developments added a new model to beconsidered for the pilot of the final pilot program are not available yet and we may witness on going debate,discussion and possibly more suggestions to the pilot program being put forward. Nevertheless,it is clearer to see that the existing indirect tax system will be revised in some shape or form in the near this in mind,now may be the ideal time for businesses to better understand and assess how they may be impacted by the proposed changes and,in turn,take the necessary steps to be ready for the changes as and when they finally arrive. Tips on How to Deal With the Uping VAT Transformation Pilot (for Enterprises in Beijing) On 25 July 2020, the State Council announced that it shall expedite to extend the VAT transformation pilot program from Shanghai to other 10 regions, including Beijing, Tianjin, Jiangsu, Zhejiang, Anhui, Fujian, Hubei, Guangdong, Xiamen and Shenzhen, during the period of 1 August 2020 to the end of 2020. Beijing is now on the final stage of the preparation of the VAT transformation pilot program and it is expected that the pilot rules will be published very soon. Therefore, we suggest that the affected enterprises shall have them to be well prepared for the uping VAT transformation by performing the following several tips, with a view to ply with the pilot rules and optimize their tax related interests. a work plan and set up a special tax team to deal with the VAT pilot matter The affected enterprises may consider working out a plan, detailing the specific work to be pleted in the corresponding period and the deadline for every specific work. The work plan can be divided into the following phases: the preparation phase before the official implementing of the VAT pilot rules, the phase between the official start date of the VAT pilot and the first filing date of the VAT return。企業(yè)應(yīng)密切 關(guān)注在過(guò)渡時(shí)期的問(wèn)題和有關(guān)過(guò)渡性規(guī)則。同時(shí)，增值稅轉(zhuǎn)型的試點(diǎn)方案影響企業(yè)如采購(gòu)，營(yíng)銷(xiāo)，銷(xiāo)售， IT，法律，財(cái)務(wù)及稅務(wù)等各個(gè)方面。納稅人 應(yīng)密切留意這一流域并把握這個(gè)最佳時(shí)間更好的理解和判斷他們的業(yè)務(wù)因改革而受到的影響，并采取必要措施為正式改革后的一系列變化做好準(zhǔn)備。 從企業(yè)管理體系角度，僅僅在一個(gè)地方推行流轉(zhuǎn)稅試點(diǎn)改革是否會(huì)影響到納稅人？比如 ，納稅人是否有足夠緊密健全的體系來(lái)應(yīng)對(duì)改革帶來(lái)的變化。事實(shí)上，這可能是可以加入考慮的另一實(shí)施方案。 很明顯中國(guó)稅務(wù)機(jī)關(guān)針對(duì)上述情況聽(tīng)取了納稅人和稅務(wù)專(zhuān)業(yè)工作者的意見(jiàn)，開(kāi)始意識(shí)到現(xiàn)有流轉(zhuǎn)稅稅制進(jìn)行改革的重要性。本期的《中國(guó)稅務(wù) /商務(wù)新知》中我們將與您分享流轉(zhuǎn)稅改革的現(xiàn)狀和最新動(dòng)態(tài)以及我們的觀察。我們建議 這 10個(gè)新試點(diǎn)地區(qū)的試點(diǎn)企業(yè)應(yīng)積極與地方主管稅務(wù)機(jī)關(guān)溝通，以便獲悉當(dāng)?shù)卦圏c(diǎn)方案啟動(dòng)日期的最新進(jìn)展。這樣可能出現(xiàn)各方對(duì)試點(diǎn)服務(wù)范圍有不同的理解，尤其是對(duì)那些未在現(xiàn)有規(guī)定中有清楚定義的試點(diǎn)服務(wù)。 普華永道觀察 根據(jù)公開(kāi)統(tǒng)計(jì)信息， 2020年上半年 10個(gè)新試點(diǎn)地區(qū)的生產(chǎn)地區(qū)的生產(chǎn)總值超過(guò) 50%。地理上，這 10 個(gè)新試點(diǎn)地區(qū)各廣布在中國(guó)北部、中部、東部和南部地區(qū)。這可能對(duì)這些新試點(diǎn)地區(qū)的納稅人帶來(lái)更大的挑戰(zhàn)，特別是在營(yíng)業(yè)稅改增值稅的過(guò)渡時(shí)期。對(duì)這些納稅人而言，首先要做到的就是重新評(píng)估試點(diǎn)方案對(duì)自身的影響。 改革的推動(dòng)力 事實(shí)證明中國(guó)現(xiàn)行的流轉(zhuǎn)稅機(jī)制是增加稅負(fù)的有效手段，然而現(xiàn)行機(jī)制也為納稅人帶來(lái)各種不便之處。 我們了解到流轉(zhuǎn)稅改革將有財(cái)政部牽頭，并與國(guó)家稅務(wù)總局密切合作商討相關(guān)的執(zhí)行細(xì)節(jié)，然后與全國(guó)人民代表大會(huì)溝通并得到國(guó)務(wù)院的最終批準(zhǔn) 流轉(zhuǎn)稅改革將以何種方式啟動(dòng)？ 流轉(zhuǎn)稅改革包括的內(nèi)容、啟動(dòng)的方式和時(shí)間等一直引發(fā)持續(xù)的爭(zhēng)辯和討論，目前為止，還未有定論。關(guān)于上海的試點(diǎn)項(xiàng)目的細(xì)節(jié)，如那些行業(yè)屬于試點(diǎn)范圍，那些還沒(méi)最終確定。如果答案是肯定的，他們是否又有充足的時(shí)間調(diào)整現(xiàn)有的管理體系為試點(diǎn)改革的推行做好準(zhǔn)備。 北京地區(qū)企業(yè)增 值稅轉(zhuǎn)型試點(diǎn) 的應(yīng)對(duì)指南 2020年 7月 25日，國(guó)務(wù)院宣布，在 2020年 8月 1日至 2020年年底期間 ， 將加快擴(kuò)大增值稅轉(zhuǎn)型試點(diǎn)方案從上海 增加到其他 10個(gè)地區(qū)，包括北京 ， 天津，江蘇，浙江，安徽，福建，湖北，廣東，廈門(mén)，深圳。因此，我們建議，企業(yè)應(yīng)確保所有相關(guān)的員工就增值稅試點(diǎn)細(xì)則方面的有一個(gè)內(nèi)部培訓(xùn)課程。例如，如何判斷從營(yíng)業(yè)稅過(guò)渡到增值稅的觸發(fā)點(diǎn)，即是否應(yīng)根據(jù)合同簽訂時(shí)的時(shí)點(diǎn)，還是在提供服務(wù)時(shí)，或者服務(wù)開(kāi)具發(fā)票時(shí)，抑或當(dāng)支付服務(wù)費(fèi)時(shí)。 the subsequent three to six months. For the largescale enterprises or the enterprises with plicated transaction model, it may be appropriate to set up a special VAT team to deal with the VAT transformation pilot matters. internal training on the VAT pilot rules for the relevant staff 10 Given that there may be very little time left for the affected taxpayers in Beijing to study and digest the pilot rules, it will be a great challenge for the financial / tax department of the most affected enterprises in Beijing. Meanwhile, the VAT transformation pilot program shall impact all aspects of the enterprises such as procurement, marketing, sales, IT, legal, financial and tax and so on. Therefore, we suggest that the enterprises shall ensure all related employee to have a training course on the VAT transformation pilot internal training will enable the employee to understand how the VAT pilot rules will impact the enterprise’s business. By doing this, the enterprises may better manage their own VAT transformation pilot and reduce the tax risk due to the unknown or misunderstanding for the VAT pilot rules. and Communication with the upstream and downstream enterprises (suppliers and customers) In the period of the pilot, it is very necessary for the affected enterprises to make timely and closely munication with the major material suppliers and customers. For example, it may smooth the business relationship and avoid any potential misunderstanding and disputes, by municating with clients to let the clients understand how the VAT transformation p