What kind of invoice do you get in a car? There is no uniform answer to this seemingly simple question。
Mr. Chen, who lives in the western part of beijing city, recently lost his head in this matter。
“the car service is good, but the invoice is a big problem.” mr. Chen told the chinese youth newspaper that he had used the services of the company, including the drip truck and the first car, and that he had not received a traditional taxi invoice on one occasion。
Mr. Chen showed the newspaper's correspondents the invoices he had received after using the car service, with a breakdown of consultancy services, replacement services, contractual services, services, etc., there were no “invoices for the passenger rental industry” in the taxi industry。
Moreover, each time mr. Chen ends up travelling in a car, he does not receive an invoice immediately, but needs to enter his own address on the corresponding car service software, which is sent by a company。
“the company's finances do not accept such invoices and cannot be reimbursed.” mr. Chen did not understand why the specialized motor services company, which provided transport services, could not provide transport service-type invoices。
Is it 6% or 11%
This is not a personal question of mr. Chen, a problem that may be faced by all passengers using a car service。
According to wang dongsheng, president of the central revenue network, “in essence, the services provided to passengers by the specialized motor services are transport services, and then formal transport service type invoices should be provided”
Invoices such as transport services are common taxi invoices. According to the taxi management rules, taxi invoices are reserved. This means that the specialized car service, which does not have a taxi operating licence, is unable to obtain such an invoice。
“it is true that there are such obstacles, but even so, the invoices provided to passengers by the specialized car service should be in the category of transport services.” wang dongsheng said that the tax code was a ruler and that taxes should be paid for any kind of business。
In november 2011, the ministry of finance and the national tax administration jointly published the business tax conversion to value added tax pilot programme, the transport and some modern services business tax conversion to value added tax implementation scheme, the transport and some modern services business tax conversion to value added tax (vat) pilot provisions and the transport and some modern services business tax conversion to value added tax (vat) pilot transition policy。
These documents define transport services and some modern services, corresponding to different tax titles, which have different vat rates。
According to the document, the transport industry refers to operations in which goods or passengers are transported by means of transport to their destination and their space is transferred. Includes land, water, air and pipeline transport。
Transport services are provided at a tax rate of 11 per cent. In this context, land transport services are transport operations that transport goods or passengers by land (on or off land), including road, cable, solo and other land transport, with temporary exclusion of rail transport。
The tax rate is 6 per cent for the provision of modern services (except rental services for tangible movable property). Some of the modern services services for which a 6 per cent tax rate applies include r & d and technology services, information technology services, cultural creative services, logistics support services, and forensic advisory services。
What kind of value added tax should a specialized car service pay
In an invoice obtained by mr. Chen, the “advisory services fee” was shown at a rate of 6 per cent instead of 11 per cent for transport services。
According to the name of the specialized car service, these companies are essentially technology companies or network information technology companies, but they provide transport services。
“is it possible for science and technology to conduct transport operations?” wang dongsheng said。
In fact, transport services are not currently covered by the approval by the business and industry sector of these technology and technology companies and the network information technology companies. Its approved business projects are technology development, technical advice, technical services, technology diffusion; basic software services; application services; software development; enterprise advisory management, etc。
Different views were expressed in this regard. A similar explanation is given in the instructions for the use of specialized car service companies: the user calls a car, the car rental company provides a car, the driver is a labour dispatcher, the owner is a rental company and a labour company, and the car platform brings supply and demand together。
A staff member of the tax administration told journalists that the car was a combination of integrated services and that the tax administration had not yet studied the issue and that there was no uniform interpretation of the type of invoice issued。
Internet + age, how tax systems can be innovative
“there is a ambiguity in the middle.” liu kenven, professor at beijing university school of law, president of the chinese society of financial and tax law, said, "what is the nature of specialized motor services?" what's the relationship between a car service and a car driver? These fundamental issues determine the standard of taxation。
According to liu kenven, there are two dimensions to the issue of the taxation of the car: first, under what name the car service pays, and then by what name the car driver pays. These depend on the characterization of the express service。
“in our country, the taxi industry is a licensed business that requires approval from the relevant departments to enter, and does the specialized car service do business like taxis? If so, is approval by the relevant department required?” liu kenven stated that the emergence of a car service had not been incorporated into normal regulation to date, with an impact and impact on the traditional taxi market。
In liu's view, either a car or a taxi should be included in the same regulatory system, as both provide transport services。
At the same time, professionals have been caught up in a problem with the massive access to markets and some consumers: what kind of company is this? What rules should govern management
The head of the financial and tax law research centre of the chinese university of political science and law has never understood what a car is. In his view, this type of company was poorly managed in the current context of no adjustment to the taxi industry management system, as it was not covered by the corresponding regulation。
“this explains why these companies cannot provide formal transport service invoices.” in the main, it is argued that consumers who pay for their services should have received the corresponding invoices promptly, but these specialized car service companies were unable to do so, thus disrupting the management of the invoices。
Tax administrations can undertake tax innovations that allow the specialized car service to invoice passengers for transport services, but this is in conflict with existing legislation。
In the body of the text, the development of the car has challenged the existing policy system。
“reforms must take place on the path of the rule of law.” if there were problems with existing policy laws, it would be necessary to amend them before they were illegal。
In the main text, it would be easy to adjust existing regulatory norms, but there would be a conflict of interest. On the one hand, it would infringe on the interests of former taxi companies and on the other hand, the cost of specialized car service companies would increase, and these companies might not be willing to be included in the normal regulatory system。
“the deep question is, is there a problem with the existing taxi management system?” schultz. In the text, it is said that it is difficult for these companies, which provide specialized car services, to enter the established taxi industry, and that the market needs these companies, which provide specialized car services, which requires regulation by the relevant authorities。
These sectors include transport, business, taxation, etc. There will be many new situations to face in the current context of internet+。
“can next reforms consider liberalizing the taxi industry? This industry needs institutional innovation." liu kenvin says。
