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首页 2018年增值税新政

2018年增值税新政.pptx

2018年增值税新政

烟雨梦兮
2018-10-18 0人阅读 举报 0 0 暂无简介

简介:本文档为《2018年增值税新政pptx》,可适用于财会税务领域

月日增值税新政SusanSong增值税税率调整TheadjustmentofVATtaxrateTaxrate税率下调后……AfterthetaxrateisdownTaxlevyrateFood,vegetableoilTapwater,heating,cooling,hotwater,gas,liquefiedpetroleumgas,naturalgas,vitality,householdcoalproductsBooks,Newspapers,magazinesFeed,fertilizer,pesticide,agriculturalmachinery,agriculturalfilm,agriculturalproductsOthercommoditiesstipulatedbytheStateCouncilSalesorimportTransferoflanduserightsSaleofrealestateProvisionofrealestateleaseProvisionofconstructionservicesBasictelecommunicationsservicesProvisionofpostalserviceProvisionoftransportationservicesSellingorimportinggoodsProvideservicesforprocessingandrepairProvidingtangibleassetrentalservices国际运输服务Internationaltransportservices航天运输服务Spacetransportservices向境外单位的完全在境外消费的相关服务Relatedservicesthatarefullyconsumedabroadforoverseasunits财政部和国家税务总局规定的其他服务OtherservicesstipulatedbytheMinistryofFinanceandtheStateAdministrationofTaxation纳税人出口货物(国务院另有规定的除外)Exportofgoodsbytaxpayers(exceptasotherwiseprovidedbytheStateCouncil)Zerotaxrate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)intheoryTherefore,inthecaseofnoadditionaltaxandfee,thereductionoftaxratewillonlycausethestatetotaxless,whichdoesnotnecessarilyleadtothebeneficiaryofthemiddletache 税率调整对纳税人影响Theeffectoftaxrateadjustmentontaxpayers作者(A) 例某商业企业税率降低之前年不含税采购成本为万元不含税销售收入为万元缴纳增值税×=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×=万元它的利润率仍然是。 Beforethetaxrateofacommercialenterpriseisreduced,theannualnontaxpurchasecostismillionyuan,thetaxsalesincomeismillionthousandyuan,andthevalueaddedtaxisx=millionyuanIfthetaxrateisreduced,ifthetaxcostandincomearekeptunchanged,thevalueaddedtaxwillbereducedto*=millionyuan,anditsprofitrateisstillstillItis如果考虑附加税费的影响税率降低会使纳税人获得()×=元的好处。Ifweconsidertheeffectofadditionaltaxesandcharges,thelowertaxratewillmaketaxpayersgettheadvantageof()=yuan 税率调整对纳税人影响Theeffectoftaxrateadjustmentontaxpayers作者(A)、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:ThetaxburdenofVATwilleventuallybebornebytheendconsumersTherefore,thereductionoftaxratewilltheoreticallybenefittheendconsumersdirectlyInclude:()自然人获取消费品的含税价格降低。Fornaturalpersons,thetaxpriceofconsumergoodsisreduced ()适用免税和简易计税的纳税人采购成本降低利润上升。Thetaxpayerwhoappliestaxfreeandsimpletaxcalculationreducesthepurchasecostandprofits 税率调整对纳税人影响Theeffectoftaxrateadjustmentontaxpayers作者(A)例 某小规模纳税人自例中的商业企业采购货物不含税价格为万元税率降低前采购成本为万元税率降低后采购成本为万元成本降低毛利率提高。Case,asmallscaletaxpayerhaspurchasedgoodsfromthecommercialenterpriseofThepriceofnotaxismillionthousandyuan,thecostofpurchasebeforethetaxrateismillionthousandyuan,thecostofpurchasingismillionthousandyuan,thecostisreducedandthegrossinterestrateisraised税率调整对纳税人影响Theeffectoftaxrateadjustmentontaxpayers以上分析都以「不含税价格不变含税价格同比例降低」为前提考虑到我国实体经济价格形成机制尚未达到有效市场水平不排除「税率下降含税价格却不变」的情况出现这样就会导致下游企业税负不降反升利润下降。作者(A)对于尚在执行中的合同(一般计税下同)月日前的交易仍应以原合同条款为依据可不调整合同价款严格按照增值税纳税义务发生时间开票和抵扣。对于月日无法执行完毕的合同如采购商品合同甲乙双方应重新进行合同条款谈判在保证不含税价款不变的情况下相应下调销项税额。对于月日后新签的合同或新发生的交易定价时应执行新税率。Forthestillintheexecutionofthecontract(generaltax,thesamebelow),thetransactionbeforeMaystshouldstillbebasedonthetermsoftheoriginalcontract,nottoadjustthecontractprice,strictlyinaccordancewiththetimeoftheVATtaxobligationtoopentheticketanddeductForthecontractthatcannotbecompletedinMayst,suchasthepurchaseofcommoditycontract,thePartyAandPartyBshouldresumethenegotiationofthecontracttermsandreducethesalestaxinthecaseofthenontaxpriceunchangedNewtaxratesshouldbeimplementedwhenpricingnewcontractsornewtransactionsafterMayst对于纳税人而言建议采取以下应对措施:Fortaxpayers,thefollowingmeasuresshouldbetaken: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:TherelationshipbetweenVATdutytime,invoiceopeningtimeandtaxdeclarationtime:当月发生纳税义务当月开具发票次月申报期申报纳税。thedutytopaytaxesinthatmonthwillbeinvoicedinthatmonthanddeclaredandpaidinthenextmonth'sdeclarationperiod税率调整纳税人注意!Taxrateadjustment,taxpayersneedtopayattentiontoit!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:TherelationshipbetweenVATdutytime,invoiceopeningtimeandtaxdeclarationtime:当月开具发票当月发生纳税义务次月申报期申报纳税。Invoicesareissuedinthatmonth,andthedutyispayableinthemonth税率调整纳税人注意!Taxrateadjustment,taxpayersneedtopayattentiontoit!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:TherelationshipbetweenVATdutytime,invoiceopeningtimeandtaxdeclarationtime: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。Thedutyoftaxwillbepaidinthesamemonth,thedeclarationperiodwillbedeclaredandpaidinthenextmonth,andtheinvoicewillbeissuedlater税率调整纳税人注意!Taxrateadjustment,taxpayersneedtopayattentiontoit!统一小规模纳税人标准Unifiedsmallscaletaxpayerstandard条件一Condition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GeneraltaxpayersregisteredinaccordancewiththethirteenthregulationsoftheProvisionalRegulationsonvalueaddedtaxandthetwentyeighthrulesfortheimplementationoftheProvisionalRegulationsonvalueaddedtax一般纳税人如何转小规模纳税人呢?Howdoesageneraltaxpayerturntoasmallscaletaxpayer条件二(小规模纳税人标准)Condition(standardofsmallscaletaxpayers)转登记日前连续个月或连续个季度累计应征税额未超过万元Nomorethanmillionyuanhasbeencollectedforconsecutivemonthsorconsecutivequarters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末留抵税额计入‘应交税费待抵扣进项税额’核算Theinputtaxthathasnotyetbeendeclareddeductibleandthefinaltaxonthetransferdateshallbeincludedinthe"TaxpayablesInputtaxtobededucted"accounting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纳税人有关规定计算缴纳增值税。Afterthegeneraltaxpayerisregisteredasasmalltaxpayer,thevalueaddedtaxispaidinaccordancewiththesummarytaxlawandthevalueaddedtaxiscalculatedaccordingtotherelevantregulationsofthegeneraltaxpayerinthecurrentperiode如何处理进项税额和发票?Howtodealwiththeimporttaxandinvoice发票处理Invoice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Inthenextperiodofregistration,thevalueaddedtaxpayableshallbeissuedaccordingtothelevyrate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Theregisteredtaxpayerscanusetheexistingtaxcontroldevicestocontinuethevalueaddedtaxinvoice,donotneedtocancelthetaxcontrolequipmentandvalueaddedtaxinvoices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以及调整业务系统Theregisteredtaxpayerpromptlycompletesthetaxcontroldevicenetworktaxcollectionandcontrolinvoicesoftwareupgradeandtaxcontrolequipmentchangeissuanceandadjustmentofthebusinesssysteme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,inaccordancewiththeactualoperatingconditions,applyfortheadjustmentofthemaximumnumberofinvoicequotasforVATspecialinvoicesandthemonthlyusenumberofVATinvoicesinaccordancewiththeactualoperatingconditions如何再次变为一般纳税人?Howtobecomeageneraltaxpayeragain《公告》第八条规定转登记为小规模纳税人后如纳税人连续个月或者个季度的销售额超过万元则应按照规定再次登记为一般纳税人。Theeightharticleofthe"announcement"stipulatesthatwhenthetaxpayerisregisteredasasmallscaletaxpayer,ifthetaxpayer'ssalesofmonthsorquartersexceedmillionyuan,thenitshouldberegisteredasthegeneraltaxpayeragaininaccordancewiththeregulationsTHANKSFORWATCHING

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