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    營改增新政策,為什么對培訓機構是重大利好?

    2016-06-23



            6月21日,國家財政部發布了《關于進一步明確全面推開營改增試點有關再保險、不動產租賃和非學歷教育等政策的通知》。

           通知中有一條關于教育培訓機構的利好消息:一般納稅人提供非學歷教育服務,可以選擇適用簡易計稅方法按照3%征收率計算應納稅額。


            佳一教育董事長王曉兵看來,教育培訓機構主要提供教育培訓服務,經營中最大的成本是人資和房租,這兩項成本大多占到機構總營業收入的40%以上。


            營改增之前,教育培訓機構提供教育培訓服務要繳納營業稅,稅率是3%。但是營改增以后按照規定,凡是一般納稅人的教育企業提供教育培訓服務要繳納增值稅,稅率是6%左右。


             這意味著,一旦培訓機構的營業收入超過510萬元,即達到一般納稅人級別,就要按照6%的稅率繳納增值稅。對于培訓機構而言稅負無形中會上升,因為6%的稅率雖然有進項稅可以抵扣,但是教育培訓行業主要能夠用于抵扣的進項稅,往往只有部分物業租賃(一般納稅人的法人出租的物業,才可以享受到抵扣)。其中最大的成本——人資成本是沒有辦法抵扣的。


            財政部最近的這個文件實施后,意味著即使達到一般納稅人級別的教育培訓機構也可以按照3%簡易計稅的辦法給學員開具發票,這樣就能夠保持原來的稅負不增加。


           “所以這個政策對于合法合規的教育培訓機構是一個重大利好,下一步就看各地執行和落實該文件的效率了。”王曉兵說。


            鉑略財務培訓創始人邰杉看來,財政部上述文件的這一條款有三個關鍵因素,分別是:一般納稅人,非學歷教育,可以選擇簡易計稅方法按照3%的稅率。


            綜合這三項因素來看,能夠享受這個利好條款的前提是一個企業,不是一個學校。并且這個企業一定有合法的教育資質,在營業執照或經營范圍中有培訓服務這個經營內容,發票可以開出“培訓費”三個關鍵字。


            就目前的培訓行業而言,很多的在線教育公司沒有教育資質,開不出合法的培訓費發票的,所以享受不到這個政策的利好。


            作為上海立信會計金融學院資深財務培訓師,王建元建議,如果教育培訓機構中主營項目有學歷教育,也有非學歷教育,那么為了合理享受到營改增對教育培訓的簡易增稅政策,建議其在業務核算時能做一個區分。


            那么如何享受簡易征稅優惠?這由培訓機構本身屬性決定。如果是事業單位,那么要區分學歷教育和非學歷教育,獨立核算出0增稅部分,不能區分的統一按百分之三征收。


             而作為社會培訓企業,即便和大學合作共建專業,培訓項目發票由企業提供,則全部收入按照非學歷教育百分之三征稅。


    標注:


    營業稅改征增值稅(以下簡稱營改增)是指以前繳納營業稅的應稅項目改成繳納增值稅,增值稅只對產品或者服務的增值部分納稅,減少了重復納稅的環節。


    進項稅額是指納稅人購進貨物或應稅勞務所支付或者承擔的增值稅稅額。


    年應稅銷售額是指納稅人在連續不超過12個月的經營期內累積應繳增值稅銷售額。
     
     
      以下是國家財政部發布的《關于進一步明確全面推開營改增試點有關再保險、不動產租賃和非學歷教育等政策的通知》具體內容:


      財稅[2016]68號


      各省、自治區、直轄市、計劃單列市財政廳(局)、國家稅務局、地方稅務局,新疆生產建設兵團財務局:


      經研究,現將營改增試點期間有關再保險、不動產租賃和非學歷教育等政策補充通知如下:


      一、再保險服務


      (一)境內保險公司向境外保險公司提供的完全在境外消費的再保險服務,免征增值稅。


      (二)試點納稅人提供再保險服務(境內保險公司向境外保險公司提供的再保險服務除外),實行與原保險服務一致的增值稅政策。再保險合同對應多個原保險合同的,所有原保險合同均適用免征增值稅政策時,該再保險合同適用免征增值稅政策。否則,該再保險合同應按規定繳納增值稅。


      原保險服務,是指保險分出方與投保人之間直接簽訂保險合同而建立保險關系的業務活動。


      二、不動產經營租賃服務


      1.房地產開發企業中的一般納稅人,出租自行開發的房地產老項目,可以選擇適用簡易計稅方法,按照5%的征收率計算應納稅額。納稅人出租自行開發的房地產老項目與其機構所在地不在同一縣(市)的,應按照上述計稅方法在不動產所在地預繳稅款后,向機構所在地主管稅務機關進行納稅申報。


      房地產開發企業中的一般納稅人,出租其2016年5月1日后自行開發的與機構所在地不在同一縣(市)的房地產項目,應按照3%預征率在不動產所在地預繳稅款后,向機構所在地主管稅務機關進行納稅申報。


      2.房地產開發企業中的小規模納稅人,出租自行開發的房地產項目,按照5%的征收率計算應納稅額。納稅人出租自行開發的房地產項目與其機構所在地不在同一縣(市)的,應按照上述計稅方法在不動產所在地預繳稅款后,向機構所在地主管稅務機關進行納稅申報。


      三、一般納稅人提供非學歷教育服務,可以選擇適用簡易計稅方法按照3%征收率計算應納稅額。


      四、納稅人提供安全保護服務,比照勞務派遣服務政策執行。


      五、各黨派、共青團、工會、婦聯、中科協、青聯、臺聯、僑聯收取黨費、團費、會費,以及政府間國際組織收取會費,屬于非經營活動,不征收增值稅。


      六、本通知自2016年5月1日起執行。


                                                                                                       財政部 國家稅務總局

     
                                                                                                            2016年6月18日



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