China expande Projeto-Piloto do IVA
Autor: Franklin Hag Asset Services | Publicado: 2012-11-06T04:06:00-08:00

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Após a aprovação pelo Conselho de Estado, &nbsp;a Administração Estatal da China de Tributação
(SAT) anunciou que, após preparação adequada, as províncias de Fujian
(incluindo cidade de Xiamen) e Guangdong (incluindo cidade de Shenzhen) juntam-se
ao projeto piloto de (IVA) do &nbsp;país a
partir de 01 de novembro de 2012.



O &nbsp;projeto-piloto bem
sucedido começou em Xangai em 01 de janeiro deste ano, seguido por Pequim em 01
de setembro, e Jiangsu e Anhui províncias em 01 de outubro.



Ele impõe IVA, em vez de imposto sobre as empresas, sobre o
setor de transporte e indústrias de serviços selecionados (ou seja,
investigação e desenvolvimento, tecnologia da informação, indústrias culturais
e criativas, logística e serviços de autenticação e de consultoria).&nbsp;O
movimento é parte de um plano para integrar todas as formas de impostos da
China em volume de negócios IVA em longo prazo, possivelmente em 2015.&nbsp;IVA
anteriormente só era imposta a empresas de manufatura.



A imposição do IVA é esperada para reduzir a carga fiscal sobre
o setor de serviços, como o imposto é calculado sobre a receita bruta de uma
empresa, em vez de apenas sobre o valor agregado.&nbsp;Também deve evitar
problemas de dupla tributação no sector, com alguns produtos tenham sido objeto
de IVA após a fabricação, e então imposto profissional quando vendido.



Dentro do projeto-piloto em Xangai, em 01 de janeiro deste ano,
o governo introduziu duas novas taxas de IVA de 6% e 11%, em comparação com as
atuais taxas de IVA normal de 17% e 13%.&nbsp;A indústria de transporte paga a
maior taxa de 11%, enquanto os serviços modernos pagam 6%.



Uma das principais razões para a mudança de imposto sobre as
empresas é apoiar e reduzir os impostos para as pequenas e médias empresas
(PME).&nbsp;Sob os regulamentos do IVA piloto, os contribuintes de pequena
escala sob RMB5m (USD800, 000) do volume de negócios em serviços estão sujeitos
a uma taxa de IVA mais baixa de 3%.

Como as PME chinesas &nbsp;por
mais de 95% das empresas e 80% do emprego urbano na China, e fornecer 50% da
receita tributária do país, o vice-primeiro-ministro Li Keqiang recentemente
elogiou a mudança do IVA para &nbsp;melhorar a
competitividade e promover o crescimento econômico estável.



O passo final deste ano na expansão de piloto do IVA irá
envolver o município de Tianjin, e Zhejiang (incluindo cidade de Ningbo) e
Hubei, a partir de 1 de Dezembro.