增值税新政优质课件专业知识讲座.ppt

本文档所提供的信息仅供参考之用，不能作为科学依据，请勿模仿。文档如有不当之处，请联系本人或网站删除。01增值税税率调整增值税税率调整The adjustment of VAT tax rate本文档所提供的信息仅供参考之用，不能作为科学依据，请勿模仿。文档如有不当之处，请联系本人或网站删除。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本文档所提供的信息仅供参考之用，不能作为科学依据，请勿模仿。文档如有不当之处，请联系本人或网站删除。10%Food,vegetableoilTapwater,heating,cooling,hotwater,gas,liquefiedpetroleumgas,naturalgas,vitality,householdcoalproducts.Books,Newspapers,magazinesFeed,fertilizer,pesticide,agriculturalmachinery,agriculturalfilm,agriculturalproductsOthercommoditiesstipulatedbytheStateCouncilSalesorimport本文档所提供的信息仅供参考之用，不能作为科学依据，请勿模仿。文档如有不当之处，请联系本人或网站删除。10%Transferofland-userightsSaleofrealestateProvisionofrealestateleaseProvisionofconstructionservicesBasictelecommunicationsservicesProvisionofpostalserviceProvisionoftransportationservices本文档所提供的信息仅供参考之用，不能作为科学依据，请勿模仿。文档如有不当之处，请联系本人或网站删除。16%Selling or importing goodsProvide services for processing and repairProviding tangible asset rental services本文档所提供的信息仅供参考之用，不能作为科学依据，请勿模仿。文档如有不当之处，请联系本人或网站删除。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Relatedservicesthatarefullyconsumedabroadforoverseasunits4.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本文档所提供的信息仅供参考之用，不能作为科学依据，请勿模仿。文档如有不当之处，请联系本人或网站删除。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,whichdoesnotnecessarilyleadtothebeneficiaryofthemiddletache.税率调整对纳税人影响The effect of tax rate adjustment on taxpayers本文档所提供的信息仅供参考之用，不能作为科学依据，请勿模仿。文档如有不当之处，请联系本人或网站删除。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,thetaxsalesincomeis1million200thousandyuan,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,thelowertaxratewillmaketaxpayersgettheadvantageof(3.4-3.2)12%=240yuan.税率调整对纳税人影响The effect of tax rate adjustment on taxpayers本文档所提供的信息仅供参考之用，不能作为科学依据，请勿模仿。文档如有不当之处，请联系本人或网站删除。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,thetaxpriceofconsumergoodsisreduced.（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.税率调整对纳税人影响The effect of tax rate adjustment on taxpayers本文档所提供的信息仅供参考之用，不能作为科学依据，请勿模仿。文档如有不当之处，请联系本人或网站删除。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,asmallscaletaxpayerhaspurchasedgoodsfromthecommercialenterpriseof1.Thepriceofnotaxis1million200thousandyuan,thecostofpurchasebeforethetaxrateis1million404thousandyuan,thecostofpurchasingis1million392thousandyuan,thecostisreducedandthegrossinterestrateisraised.税率调整对纳税人影响The effect of tax rate adjustment on taxpayers本文档所提供的信息仅供参考之用，不能作为科学依据，请勿模仿。文档如有不当之处，请联系本人或网站删除。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。For the still in the execution of the contract(general tax,the same below),the transaction before May 1st should still be based on the terms of the original contract,not to adjust the contract price,strictly in accordance with the time of the VAT tax obligation to open the ticket and deduct.For the contract that cannot be completed in May 1st,such as the purchase of commodity contract,the Party A and Party B should resume the negotiation of the contract terms and reduce the sales tax in the case of the non-tax price unchanged.03New tax rates should be implemented when pricing new contracts or new transactions after May 1st.对于纳税人而言，建议采取以下应对措施:Fortaxpayers,thefollowingmeasuresshouldbetaken:本文档所提供的信息仅供参考之用，不能作为科学依据，请勿模仿。文档如有不当之处，请联系本人或网站删除。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，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税率调整，纳税人注意！Taxrateadjustment,taxpayersneedtopayattentiontoit!本文档所提供的信息仅供参考之用，不能作为科学依据，请勿模仿。文档如有不当之处，请联系本人或网站删除。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 the duty is payable in the and the duty is payable in the month.month.2 2税率调整，纳税人注意！Taxrateadjustment,taxpayersneedtopayattentiontoit!本文档所提供的信息仅供参考之用，不能作为科学依据，请勿模仿。文档如有不当之处，请联系本人或网站删除。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。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 later.3 3税率调整，纳税人注意！Taxrateadjustment,taxpayersneedtopayattentiontoit!本文档所提供的信息仅供参考之用，不能作为科学依据，请勿模仿。文档如有不当之处，请联系本人或网站删除。02统一小规模纳税人标准统一小规模纳税人标准Unified small-scale taxpayer standard本文档所提供的信息仅供参考之用，不能作为科学依据，请勿模仿。文档如有不当之处，请联系本人或网站删除。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General taxpayers registered in accordance with the thirteenth regulations of the Provisional Regulations on value-added tax and the twenty-eighth rules for the implementation of the Provisional Regulations on value-added tax.一般纳税人如何转小规模纳税人呢？How does a general taxpayer turn to a small scale taxpayer?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No more than 5 million yuan has been collected for 12 consecutive months or 4 consecutive quarters.本文档所提供的信息仅供参考之用，不能作为科学依据，请勿模仿。文档如有不当之处，请联系本人或网站删除。如何处理进项税额和发票？How to deal with the import tax and invoice?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The input tax that has not yet been declared deductible and the final tax on the transfer date shall be included in the Tax payables-Input tax to be deducted accounting.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。After the general taxpayer is registered as a small taxpayer,the value added tax is paid in accordance with the summary tax law and the value added tax is calculated according to the relevant regulations of the general taxpayer in the current period.e.本文档所提供的信息仅供参考之用，不能作为科学依据，请勿模仿。文档如有不当之处，请联系本人或网站删除。如何处理进项税额和发票？How to deal with the import tax and invoice?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In the next period of registration,the value added tax payable shall be issued according to the levy rate.1.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The registered tax payers can use the existing tax control devices to continue the value-added tax invoice,do not need to cancel the tax control equipment and value-added tax invoices.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以及调整业务系统变更发行以及调整业务系统The registered taxpayer promptly completes the tax control device network tax collection and control invoice software upgrade and tax control equipment change issuance and adjustment of the business systeme.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If a registered taxpayer sell the real estate it obtains and need to have special invoices for VAT,it shall apply to the tax authorities on behalf of the tax authorities in accordance with the relevant regulations,and,in accordance with the actual operating conditions,apply for the adjustment of the maximum number of invoice quotas for VAT special invoices and the monthly use number of VAT invoices in accordance with the actual operating conditions.本文档所提供的信息仅供参考之用，不能作为科学依据，请勿模仿。文档如有不当之处，请联系本人或网站删除。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。The eighth article of the announcement stipulates that when the taxpayer is registered as a small scale taxpayer,if the taxpayers sales of 12 months or 4 quarters exceed 5 million yuan,then it should be registered as the general taxpayer again in accordance with the regulations.本文档所提供的信息仅供参考之用，不能作为科学依据，请勿模仿。文档如有不当之处，请联系本人或网站删除。THANKS FOR WATCHING