Collective Appeal For Tax Reduction And Unified Taxation Has Not Been Solved For More Than Ten Years.

"Down payment"

In order to further stimulate the vitality of enterprises.

Wang Tian, chairman of the National People's Congress and chairman of the BBK commercial chain Limited by Share Ltd, pointed out in the proposal to improve the management of tax and fee in the consumption industry and promote the supply side reform of the consumption industry. It is pointed out that the reform of taxes and fees and the continuous development of the retail industry should be one of the important aspects of the supply side reform in China.

Supply side reform has become a key point in China's current reform.

Traditional circulation industry, as an important link connecting production and consumption, has become an important undertaker of supply side reform.

However, the retail chain is facing the pressure of rising costs, declining profits and online shunting.

According to the China Chain Store Association's survey of the top 100 key chain enterprises, the sales volume of Supermarkets Based on business status increased by 5.4% in the 1-9 months of 2015, slightly higher than the 5.1% growth rate in 2014.

Gross profit margin was 14.4%, lower than the industry average of 16.4% in 2014.

In the first half of the year, sales in department stores increased by 1.8%, but those with negative gross margins accounted for 55%.

The labor cost of enterprises increased by 12.4% compared with the same period last year, and the electricity and water expenses increased by 9.6% compared with the same period last year. The rent rose by 16.2% over the same period, which is far higher than the sales growth rate of 5.4%, and the enterprises are facing unprecedented difficulties.

Zheng Xiaoyan, NPC deputy and chairman of Hefei's 100 largest board, also pointed out in the proposal that under the high tax burden, the contradiction between the capital operation of enterprises has intensified, and the internal driving force of enterprise input, technological pformation and technological innovation has been seriously affected, and the sustainable development ability and market competitiveness of enterprises have also been greatly affected.

Therefore, how to reduce the burden of chain retail entities and support the development of chain retail entities is of vital importance to the overall economic development of the country.

Including representatives of Wang Tian, Zheng Xiaoyan and Li Xiaohong, chairman of Jiahui group, Huang Yuqing, general manager of Henan Wan Guo Yuan Industrial Group Co., Ltd., and Han Yuchen, chairman of Handan sunshine chairman, all of them put forward proposals to reduce VAT on fresh agricultural products and some foods.

In March 7th, the China retail business association organized the Forum on the supply side of the two sides of the retail trade forum. Wang Tian said that with the gradual improvement of people's living standards, these products have been changed from high-end products to necessities, and become the daily dishes of the people's table.

It is hoped that the state will expand the scope of tax-free commodities and reduce the duty rate of products other than * pigs, cattle, sheep and poultry from 13% to 0.

In addition, delegates want to reduce the value-added tax rate of food, including rice, flour, grain, oil and other livelihood necessities, from 17% to 10%.

"Tax cuts can greatly stimulate the vitality of the private economy, and at the same time drive sales of tax cuts to bring benefits to producers.

If we can reduce taxes and put it into practice, we will effectively stimulate consumption and promote the growth of social welfare products around 3%.

"The contribution of the service industry to the overall economy has reached more than 66%," Wang Tian said. "Tax reduction can further stimulate consumption, both for both the economy and the people's livelihood."

The problem of unified taxation has not been solved for more than ten years.

In addition to focusing on fresh agricultural products, the representatives of the two sessions of the retail industry also mentioned in the motion that the chain enterprises should be the old problem of unified taxation in the whole country. As long as more than 10 years ago, the NPC deputies and CPPCC members of the industry had mentioned this phenomenon many times during the "two sessions", but it has not been solved until today.

It is understood that retail businesses across the country are facing more or less legal difficulties under the same investment entity.

In order to retain the tax source and increase the total retail sales of consumer goods, local governments have issued various rigid policy requirements or forced chain enterprises to open stores in the form of Incorporated Company through procrastination and difficulties.

Such as BBK Incorporated Company accounted for 19.4% of the number of stores, and according to the China Chain Store Association's survey of 7 enterprises, such as Da Yun fat and Hefei department store, although chain enterprises have consciously adjusted their shop strategy to cope with the current policy environment and reduce the number of Incorporated Company, the number of legal persons in Hefei department stores accounted for 17.7% of the total number of stores, of which more than 80% of the big business run.

The existence of multi Incorporated Company has resulted in a loss of profits and losses in the same investment entity, and the final result is that the chain enterprises generally pay excessive taxes.

According to the actual tax rate sampled from the chain retail industry, the lowest income tax rate was 26.8% in 2014, the highest was 40.75%, while in 2015 1-9, the lowest income tax rate was 27%, the highest was 44.1%.

More enterprises have already suffered serious losses, but they are still paying substantial income tax.

At present, the number and sales volume of the top 100 chain enterprises in China have been declining for many years, and the average profit margin of the industry has remained at 1%-2.5%.

For this reason, the representatives suggested that under the existing tax system, it is clear that a chain store run by a chain of the same investment entity can directly set up a legal sub company for the unit to collect the income tax of the unincorporated branches within the jurisdiction.

At the same time, we should work out the operational normative documents to break the regional blockade and formulate reasonable regional interest adjustment mechanism.

In addition, according to the spirit of the State Council's "notice on promoting the development of chain operations" (the [2002]49 of the State Office), we should implement "the direct stores that are set up in the cross region of chain enterprises in the province, where all enterprises under the leadership of the headquarters are unified in operation, have computer networking with headquarters, and the general department shall carry out unified procurement, distribution, unified accounting, unified and standardized management, and no bank settlement accounts, no financial statements and account books should be prepared."

In addition to tax cuts, we should substantially reduce the burden.

The deputies believe that in addition to the high tax rate, the burden of other businesses is heavy and they want to be improved.

The delegates generally reflected that the fragmentary loss of retail enterprises' stock is a commodity characteristic, and the deductible deduction is not allowed to increase the operating cost of enterprises.

At present, the raw materials that are consumed by the defective goods and wastes of industrial enterprises can be deducted from the corresponding input tax; however, in the retail enterprises, the losses caused by the loss in the course of their operation require the enterprises to prove to be normal losses, otherwise they will be regarded as "loss of management" and make a pfer.

Industrial enterprises and retail enterprises enjoy different treatment, which is unfair.

Therefore, in the motion, the representatives suggested that the average loss of the industry should be regarded as a normal loss. For normal stock loss, no duty pfer should be made, and the obligation of proof should be relieved. Or the normal loss of stock should be stipulated in a certain proportion of the total sales amount, without the need to make the input tax to be pferred out, and the burden of proof should be relieved.

The delegates also suggested cancelling the printing cost of self printing invoices for retail enterprises, or changing the volume invoice into a white vote, which was actually printed by retail enterprises according to the needs of consumers.

It is understood that the current cost of self printed invoice (100 copies / volume of the invoice volume of 3.5 yuan / volume), the cost of heat paper (1.65 yuan / volume) is 112% higher than that of the cashier's small ticket, 50 parts / roll cost 4.61 yuan in some places.

Because most of the reel invoices are for personal consumption, they are not recognized by the group units, resulting in waste. At present, the state gradually implements electronic invoices to replace paper invoices.

In addition, the representative of Wang Tian suggested that the increasing R & D expenses of the retail enterprises should be deducted from the pre tax research and development expenses.

Because at present, many retail entities will develop O2O as the top priority.

Many famous retail enterprises such as DL, BBK, Suning, Wangfujing and DAC have vigorously developed online businesses.

In order to enhance customer experience, physical stores will also increase GPS positioning, indoor maps, hotspot tracking and other technical means, and cooperate with Tencent and Alibaba network giants on payment.

These practices require enterprises to increase R & D and investment in commodity management system and membership management system.

From the R & D investment of chain top 100 enterprises, enterprises with less investment, millions of dollars a year, and hundreds of millions of enterprises are invested up to hundreds of millions of yuan.

In the era of big data and Internet +, the R & D investment of retail enterprises is just as high as that of high-tech enterprises.

In fact, the government departments have had policy support for this, but they excluded the retail industry from the "preferential" door.

In November 2, 2015, the Ministry of finance, the State Administration of Taxation and the Ministry of science and technology jointly issued the notice on improving the pre Tax Deduction Policy for research and development expenses (Finance and taxation [2015]119), encouraging enterprises to carry out research and development activities, and standardizing the research and development expenses of enterprises and deducting preferential policies.

It is also clear that wholesale and retail businesses are not subject to pre tax deduction.

In addition, the representatives also suggested that the relevant departments of the state should formulate a nationwide electricity consumption policy for the chain retailers, which is in line with the industry characteristics. Under the existing policy framework, they can freely choose to implement the average electricity price or peak valley TOU price.

It is understood that the general office of the State Council has issued a number of opinions on promoting healthy development of domestic trade circulation ([2014]51), pointing out that pilot projects in conditional areas allow commercial users to choose the average electricity price or peak valley time price.

The introduction of these policies is aimed at improving the business environment and reducing the tax burden of enterprises.

However, in the actual implementation, retail enterprises have not fully enjoyed the real benefits brought by policies.

Because the characteristics of the retail industry serving the daily life of the people determine that their business hours can only be in the convenient time period, that is, from seven or eight in the morning to nine in the evening and ten o'clock in the evening. The most frequent passenger flow periods are 8 -10 points and 6 -9 points in the evening. Even if the business hours are shortened properly, the time period is basically the peak time tariff, which can not effectively play the role of electricity prices in the retail industry. The electricity charges of the whole industry will rise directly, which will directly affect the operating efficiency of the retail enterprises.

According to the data of the main retail enterprises in the industry, the average operating profit rate of enterprises in 2015 is 1.1%, of which electricity charges account for an average of 2.7% of revenue. If the electricity price is adjusted to the average price of peak valley level, the operating profit margin can be increased by 0.17%, and the sales rate is one hundred million, which can save 170 thousand of electricity for enterprises.