增值税新政学习.pptx

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1、01增值税税率调整增值税税率调整TheadjustmentofVATtaxrate第1页/共21页10%Tax rateTax rate16%税率下调后税率下调后After the tax rate is down.After the tax rate is down.Tax levy Tax levy raterate第2页/共21页10%10%10%10%Food,vegetableoilTapwater,heating,cooling,hotwater,gas,liquefiedpetroleumgas,naturalgas,vitality,householdcoalproducts.

2、Books,Newspapers,magazinesFeed,fertilizer,pesticide,agriculturalmachinery,agriculturalfilm,agriculturalproductsOthercommoditiesstipulatedbytheStateCouncilSalesorimport第3页/共21页10%10%10%10%Transferofland-userightsSaleofrealestateProvisionofrealestateleaseProvisionofconstructionservicesBasictelecommuni

3、cationsservicesProvisionofpostalserviceProvisionoftransportationservices第4页/共21页16%16%16%16%Selling or importing goodsProvide services for processing and repairProviding tangible asset rental services第5页/共21页1.国际运输服务Internationaltransportservices2.航天运输服务Spacetransportservices3.向境外单位的完全在境外消费的相关服务Rela

4、tedservicesthatarefullyconsumedabroadforoverseasunits4.财政部和国家税务总局规定的其他服务OtherservicesstipulatedbytheMinistryofFinanceandtheStateAdministrationofTaxation5.纳税人出口货物（国务院另有规定的除外）Exportofgoodsbytaxpayers(exceptasotherwiseprovidedbytheStateCouncil)Zerotaxrate第6页/共21页1.由于增值税是价外税，税率的变动理论上讲并不会影响社会产品的不含税价格（包括收

5、入和成本），因此，在不考虑附加税费的情况下，税率降低只会导致国家少征税，并不必然导致中间环节纳税人受益。Asthevalueaddedtaxisanextrapricetax,thechangeoftaxratewillnotaffectthenontaxpriceofsocialproducts(includingincomeandcost)intheory.Therefore,inthecaseofnoadditionaltaxandfee,thereductionoftaxratewillonlycausethestatetotaxless,whichdoesnotnecessarily

6、leadtothebeneficiaryofthemiddletache.第7页/共21页例1.某商业企业税率降低之前，年不含税采购成本为100万元，不含税销售收入为120万元，缴纳增值税2017%=3.4万元；税率降低后，如果不含税成本和收入均保持不变，那么它缴纳的增值税尽管降低为2016%=3.2万元，它的利润率仍然是20%。1.Beforethetaxrateofacommercialenterpriseisreduced,theannualnontaxpurchasecostis1millionyuan,thetaxsalesincomeis1million200thousandyua

7、n,andthevalueaddedtaxis20 x17%=3.4millionyuan.Ifthetaxrateisreduced,ifthetaxcostandincomearekeptunchanged,thevalueaddedtaxwillbereducedto20*16%=3.2millionyuan,anditsprofitrateisstillstillItis20%.如果考虑附加税费的影响，税率降低会使纳税人获得（3.4-3.2）12%=240元的好处。Ifweconsidertheeffectofadditionaltaxesandcharges,thelowertaxr

8、atewillmaketaxpayersgettheadvantageof(3.4-3.2)12%=240yuan.第8页/共21页2、增值税的税负终将由末端消费者承担，因此税率降低理论上会使末端消费者直接受益。包括：ThetaxburdenofVATwilleventuallybebornebytheendconsumers.Therefore,thereductionoftaxratewilltheoreticallybenefittheendconsumersdirectly.Include：（1）自然人，获取消费品的含税价格降低。Fornaturalpersons,thetaxpric

9、eofconsumergoodsisreduced.（2）适用免税和简易计税的纳税人，采购成本降低，利润上升。Thetaxpayerwhoappliestax-freeandsimpletaxcalculationreducesthepurchasecostandprofits.第9页/共21页例2某小规模纳税人自例1中的商业企业采购货物，不含税价格为120万元，税率降低前采购成本为140.4万元，税率降低后采购成本为139.2万元，成本降低，毛利率提高。Case2,asmallscaletaxpayerhaspurchasedgoodsfromthecommercialenterpriseo

10、f1.Thepriceofnotaxis1million200thousandyuan,thecostofpurchasebeforethetaxrateis1million404thousandyuan,thecostofpurchasingis1million392thousandyuan,thecostisreducedandthegrossinterestrateisraised.第10页/共21页0102030103对于尚在执行中的对于尚在执行中的合同（一般计税，合同（一般计税，下同），下同），5月月1日前日前的交易，仍应以原的交易，仍应以原合同条款为依据，合同条款为依据，可不调整合

11、同价款，可不调整合同价款，严格按照增值税纳严格按照增值税纳税义务发生时间开税义务发生时间开票和抵扣。票和抵扣。对于对于5月月1日无法执日无法执行完毕的合同，如行完毕的合同，如采购商品合同，甲采购商品合同，甲乙双方应重新进行乙双方应重新进行合同条款谈判，在合同条款谈判，在保证不含税价款不保证不含税价款不变的情况下，相应变的情况下，相应下调销项税额。下调销项税额。对于对于5月月1日后新签日后新签的合同或新发生的的合同或新发生的交易，定价时应执交易，定价时应执行新税率。行新税率。Forthestillintheexecutionofthecontract(generaltax,thesamebelo

12、w),thetransactionbeforeMay1stshouldstillbebasedonthetermsoftheoriginalcontract,nottoadjustthecontractprice,strictlyinaccordancewiththetimeoftheVATtaxobligationtoopentheticketanddeduct.ForthecontractthatcannotbecompletedinMay1st,suchasthepurchaseofcommoditycontract,thePartyAandPartyBshouldresumethene

13、gotiationofthecontracttermsandreducethesalestaxinthecaseofthenon-taxpriceunchanged.03NewtaxratesshouldbeimplementedwhenpricingnewcontractsornewtransactionsafterMay1st.第11页/共21页增值税纳税义务发生时间、发票开具时间以及纳税申报时间的关系：The relationship between VAT duty time,invoice opening time and tax declaration time:当月发生纳税义务，

14、当月开具发票，次当月发生纳税义务，当月开具发票，次月申报期申报纳税。月申报期申报纳税。the duty to pay taxes in that month the duty to pay taxes in that month will be invoiced in that month and will be invoiced in that month and declared and paid in the next declared and paid in the next months declaration period.months declaration period.1 1

15、Taxrateadjustment,taxpayersneedtopayattentiontoit!第12页/共21页增值税纳税义务发生时间、发票开具时间以及纳税申报时间的关系：The relationship between VAT duty time,invoice opening time and tax declaration time:当月开具发票，当月发生纳税义务，次当月开具发票，当月发生纳税义务，次月申报期申报纳税。月申报期申报纳税。Invoices are issued in that month,Invoices are issued in that month,and th

16、e duty is payable in the and the duty is payable in the month.month.2 2Taxrateadjustment,taxpayersneedtopayattentiontoit!第13页/共21页增值税纳税义务发生时间、发票开具时间以及纳税申报时间的关系：The relationship between VAT duty time,invoice opening time and tax declaration time:当月发生纳税义务，次月申报期申报纳当月发生纳税义务，次月申报期申报纳税，以后期间开具发票。税，以后期间开具发票

17、。The duty of tax will be paid in the The duty of tax will be paid in the same month,the declaration period same month,the declaration period will be declared and paid in the next will be declared and paid in the next month,and the invoice will be month,and the invoice will be issued later.issued lat

18、er.3 3Taxrateadjustment,taxpayersneedtopayattentiontoit!第14页/共21页02统一小规模纳税人标准统一小规模纳税人标准Unifiedsmall-scaletaxpayerstandard第15页/共21页条件一条件一Condition 1根据增值税暂行条例第十三条和增值税暂行条例实施细则第二十八条的有关规定登记的一般纳税人GeneraltaxpayersregisteredinaccordancewiththethirteenthregulationsoftheProvisionalRegulationsonvalue-addedtaxa

19、ndthetwenty-eighthrulesfortheimplementationoftheProvisionalRegulationsonvalue-addedtax.一般纳税人如何转小规模纳税人呢？Howdoesageneraltaxpayerturntoasmallscaletaxpayer?条件二条件二(小规模纳税人标准小规模纳税人标准)Condition 2(standard of small scale taxpayers)转登记日前连续12个月或连续4个季度累计应征税额未超过500万元Nomorethan5millionyuanhasbeencollectedfor12con

20、secutivemonthsor4consecutivequarters.第16页/共21页如何处理进项税额和发票？Howtodealwiththeimporttaxandinvoice?进项税额处理Importtax尚未申报抵扣的进项税额以及转登记日当期的期尚未申报抵扣的进项税额以及转登记日当期的期末留抵税额，计入末留抵税额，计入应交税费应交税费-待抵扣进项税额待抵扣进项税额核算核算TheinputtaxthathasnotyetbeendeclareddeductibleandthefinaltaxonthetransferdateshallbeincludedintheTaxpayabl

21、es-Inputtaxtobedeductedaccounting.一般纳税人转登记为小规模纳税人后，下期起，一般纳税人转登记为小规模纳税人后，下期起，按照简易计税法计算缴纳增值税；当期仍按一般按照简易计税法计算缴纳增值税；当期仍按一般纳税人有关规定计算缴纳增值税。纳税人有关规定计算缴纳增值税。Afterthegeneraltaxpayerisregisteredasasmalltaxpayer,thevalueaddedtaxispaidinaccordancewiththesummarytaxlawandthevalueaddedtaxiscalculatedaccordingtother

22、elevantregulationsofthegeneraltaxpayerinthecurrentperiod.e.第17页/共21页如何处理进项税额和发票？Howtodealwiththeimporttaxandinvoice?发票处理Invoice4.转登记人自转登记日的下期起，发生增值税应税销售行为，应当按照征收转登记人自转登记日的下期起，发生增值税应税销售行为，应当按照征收率开具增值税发票率开具增值税发票Inthenextperiodofregistration,thevalueaddedtaxpayableshallbeissuedaccordingtothelevyrate.1.

23、转登记纳税人可以使用现有税控设备继续开增值税发票，不需要缴转登记纳税人可以使用现有税控设备继续开增值税发票，不需要缴销税控设备和增值税发票销税控设备和增值税发票Theregisteredtaxpayerscanusetheexistingtaxcontroldevicestocontinuethevalue-addedtaxinvoice,donotneedtocancelthetaxcontrolequipmentandvalue-addedtaxinvoices.2.及时将税控设备联网完成增值税发票税控开票软件升级和税控设备及时将税控设备联网完成增值税发票税控开票软件升级和税控设备变更发行

24、以及调整业务系统变更发行以及调整业务系统Theregisteredtaxpayerpromptlycompletesthetaxcontroldevicenetworktaxcollectionandcontrolinvoicesoftwareupgradeandtaxcontrolequipmentchangeissuanceandadjustmentofthebusinesssysteme.3.转登记纳税人销售其取得的不动产，需要开具增值税专用发票的，应当按转登记纳税人销售其取得的不动产，需要开具增值税专用发票的，应当按照有关规定向税务机关申请代开，并根据实际经营情况，及时申请调整增值照有

25、关规定向税务机关申请代开，并根据实际经营情况，及时申请调整增值税专用发票最高开票限额和增值税发票月领用数量税专用发票最高开票限额和增值税发票月领用数量IfaregisteredtaxpayerselltherealestateitobtainsandneedtohavespecialinvoicesforVAT,itshallapplytothetaxauthoritiesonbehalfofthetaxauthoritiesinaccordancewiththerelevantregulations,and,inaccordancewiththeactualoperatingconditio

26、ns,applyfortheadjustmentofthemaximumnumberofinvoicequotasforVATspecialinvoicesandthemonthlyusenumberofVATinvoicesinaccordancewiththeactualoperatingconditions.第18页/共21页如何再次变为一般纳税人？如何再次变为一般纳税人？How to become a general taxpayer again?公告第八条规定，转登记为小规模纳税人后，如纳税人连续12个月或者4个季度的销售额超过500万元，则应按照规定再次登记为一般纳税人。Theeightharticleoftheannouncementstipulatesthatwhenthetaxpayerisregisteredasasmallscaletaxpayer,ifthetaxpayerssalesof12monthsor4quartersexceed5millionyuan,thenitshouldberegisteredasthegeneraltaxpayeragaininaccordancewiththeregulations.第19页/共21页THANKS FOR WATCHING第20页/共21页感谢您的观看。第21页/共21页