【正文】 alist partners: 11 Financial Services Matthew Wong Transfer Pricing Spencer Chong Indirect Tax Alan Wu Mergers amp。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。 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 September 2020. It is therefore highly suggested that Pilot Enterprises in these 10 regions talk to their locallevel authorities on the effective date of the rollout in their region. The first and foremost starting point for these Pilot Enterprises is to study the impact to them under the Pilot Program. Where China39。鑒于客戶可能仍然需要轉(zhuǎn)換日期后的營業(yè)稅發(fā)票，但就所提供的服務(wù)在該日期之前，受影響的企業(yè)可能仍然需要保留營業(yè)稅發(fā)票（發(fā)票）設(shè)備，使?fàn)I業(yè)稅發(fā)票（ fapiaos）可能發(fā)行。例如，如何判斷從營業(yè)稅過渡到增值稅的觸發(fā)點(diǎn)，即是否應(yīng)根據(jù)合同簽訂時的時點(diǎn)，還是在提供服務(wù)時，或者服務(wù)開具發(fā)票時，抑或當(dāng)支付服務(wù)費(fèi)時。 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，去做一個的無縫過渡對稅務(wù)機(jī)關(guān)而言是一大挑戰(zhàn)。因此，企業(yè)應(yīng)了解大客戶的信息，以便確認(rèn)客戶是否需要開具增值稅專用發(fā)票。 5 3. 上游和下游企業(yè)的協(xié)調(diào)與溝通（供應(yīng)商和客戶） 在試點(diǎn)期間，對受影響的企業(yè)與主要材料供應(yīng)商和客戶進(jìn)行密切和及時地的溝通 是非常必要的。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)則方面的有一個內(nèi)部培訓(xùn)課程。 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)部門將是一個巨大的挑戰(zhàn)。工作計(jì)劃可以分為以下幾個階段： 在 正式實(shí)施增值稅試點(diǎn) 細(xì)則前的 準(zhǔn)備階段，增值稅試點(diǎn)正式啟動日期 到 增值稅首次申請 日期 之間的 階段， 增值稅首次申請后的三到六 個月。因此，我們建議，通過執(zhí)行以下幾 點(diǎn) 符合試點(diǎn)規(guī)則和優(yōu)化稅務(wù)相關(guān)利益 的建議 ，受影響 的企業(yè)應(yīng)讓 其 為即將到來的增值稅轉(zhuǎn)型有充分的準(zhǔn)備 。 北京地區(qū)企業(yè)增 值稅轉(zhuǎn)型試點(diǎn) 的應(yīng)對指南 2020年 7月 25日，國務(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個地區(qū)，包括北京 ， 天津，江蘇，浙江，安徽，福建，湖北，廣東，廈門，深圳。然而很明顯的是，即將推出的流轉(zhuǎn)稅改革在結(jié)構(gòu)上和形式上都會有所修改。 如上所述，試點(diǎn)改革項(xiàng)目將是一次試驗(yàn)。在所建議的流轉(zhuǎn)稅改革下，原營業(yè)稅納稅人將會使用增值稅抵扣政策。如果答案是肯定的，他們是否又有充足的時間調(diào)整現(xiàn)有的管理體系為試點(diǎn)改革的推行做好準(zhǔn)備。 稅率會是統(tǒng)一的增值稅稅率、對不同的納稅人實(shí)行不同的稅率還是對不同的稅率？如果制定的新的稅率，稅率將會是多少？統(tǒng)一增值稅的稅率能降低稅務(wù)機(jī)關(guān)