2018年增值稅新政

01增值稅稅率調(diào)整TheadjustmentofVATtaxrate第一頁，共20頁。10%Taxrate16%稅率下調(diào)后……Afterthetaxrateisdown...Taxlevyrate第二頁，共20頁。10%Food,vegetableoilTapwater,heating,cooling,hotwater,gas,liquefiedpetroleumgas,naturalgas,vitality,householdcoalproducts.Books,Newspapers,magazinesFeed,fertilizer,pesticide,agriculturalmachinery,agriculturalfilm,agriculturalproductsOthercommoditiesstipulatedbytheStateCouncilSalesorimport第三頁，共20頁。10%Transferofland-userightsSaleofrealestateProvisionofrealestateleaseProvisionofconstructionservicesBasictelecommunicationsservicesProvisionofpostalserviceProvisionoftransportationservices第四頁，共20頁。16%SellingorimportinggoodsProvideservicesforprocessingandrepairProvidingtangibleassetrentalservices第五頁，共20頁。1.國際運輸服務(wù)Internationaltransportservices2.航天運輸服務(wù)Spacetransportservices3.向境外單位的完全在境外消費的相關(guān)服務(wù)Relatedservicesthatarefullyconsumedabroadforoverseasunits4.財政部和國家稅務(wù)總局規(guī)定的其他服務(wù)OtherservicesstipulatedbytheMinistryofFinanceandtheStateAdministrationofTaxation5.納稅人出口貨物（國務(wù)院另有規(guī)定的除外）Exportofgoodsbytaxpayers(exceptasotherwiseprovidedbytheStateCouncil)Zerotaxrate第六頁，共20頁。1.由于增值稅是價外稅，稅率的變動理論上講并不會影響社會產(chǎn)品的不含稅價格（包括收入和成本），因此，在不考慮附加稅費的情況下，稅率降低只會導致國家少征稅，并不必然導致中間環(huán)節(jié)納稅人受益。Asthevalueaddedtaxisanextrapricetax,thechangeoftaxratewillnotaffectthenontaxpriceofsocialproducts(includingincomeandcost)intheory.Therefore,inthecaseofnoadditionaltaxandfee,thereductionoftaxratewillonlycausethestatetotaxless,whichdoesnotnecessarilyleadtothebeneficiaryofthemiddletache.

稅率調(diào)整對納稅人影響Theeffectoftaxrateadjustmentontaxpayers第七頁，共20頁。

例1.某商業(yè)企業(yè)稅率降低之前，年不含稅采購成本為100萬元，不含稅銷售收入為120萬元，繳納增值稅20×17%=3.4萬元；稅率降低后，如果不含稅成本和收入均保持不變，那么它繳納的增值稅盡管降低為20×16%=3.2萬元，它的利潤率仍然是20%。

1.Beforethetaxrateofacommercialenterpriseisreduced,theannualnontaxpurchasecostis1millionyuan,thetaxsalesincomeis1million200thousandyuan,andthevalueaddedtaxis20x17%=3.4millionyuan.Ifthetaxrateisreduced,ifthetaxcostandincomearekeptunchanged,thevalueaddedtaxwillbereducedto20*16%=3.2millionyuan,anditsprofitrateisstillstillItis20%.如果考慮附加稅費的影響，稅率降低會使納稅人獲得（）×12%=240元的好處。Ifweconsidertheeffectofadditionaltaxesandcharges,thelowertaxratewillmaketaxpayersgettheadvantageof(3.4-3.2)12%=240yuan.

稅率調(diào)整對納稅人影響Theeffectoftaxrateadjustmentontaxpayers第八頁，共20頁。2、增值稅的稅負終將由末端消費者承擔，因此稅率降低理論上會使末端消費者直接受益。包括：ThetaxburdenofVATwilleventuallybebornebytheendconsumers.Therefore,thereductionoftaxratewilltheoreticallybenefittheendconsumersdirectly.Include：（1）自然人，獲取消費品的含稅價格降低。Fornaturalpersons,thetaxpriceofconsumergoodsisreduced.

（2）適用免稅和簡易計稅的納稅人，采購成本降低，利潤上升。Thetaxpayerwhoappliestax-freeandsimpletaxcalculationreducesthepurchasecostandprofits.

稅率調(diào)整對納稅人影響Theeffectoftaxrateadjustmentontaxpayers第九頁，共20頁。例2

某小規(guī)模納稅人自例1中的商業(yè)企業(yè)采購貨物，不含稅價格為120萬元，稅率降低前采購成本為140.4萬元，稅率降低后采購成本為139.2萬元，成本降低，毛利率提高。Case2,asmallscaletaxpayerhaspurchasedgoodsfromthecommercialenterpriseof1.Thepriceofnotaxis1million200thousandyuan,thecostofpurchasebeforethetaxrateis1million404thousandyuan,thecostofpurchasingis1million392thousandyuan,thecostisreducedandthegrossinterestrateisraised.稅率調(diào)整對納稅人影響Theeffectoftaxrateadjustmentontaxpayers第十頁，共20頁。0102030103對于尚在執(zhí)行中的合同（一般計稅，下同），5月1日前的交易，仍應以原合同條款為依據(jù)，可不調(diào)整合同價款，嚴格按照增值稅納稅義務(wù)發(fā)生時間開票和抵扣。對于5月1日無法執(zhí)行完畢的合同，如采購商品合同，甲乙雙方應重新進行合同條款談判，在保證不含稅價款不變的情況下，相應下調(diào)銷項稅額。對于5月1日后新簽的合同或新發(fā)生的交易，定價時應執(zhí)行新稅率。Forthestillintheexecutionofthecontract(generaltax,thesamebelow),thetransactionbeforeMay1stshouldstillbebasedonthetermsoftheoriginalcontract,nottoadjustthecontractprice,strictlyinaccordancewiththetimeoftheVATtaxobligationtoopentheticketanddeduct.ForthecontractthatcannotbecompletedinMay1st,suchasthepurchaseofcommoditycontract,thePartyAandPartyBshouldresumethenegotiationofthecontracttermsandreducethesalestaxinthecaseofthenon-taxpriceunchanged.03NewtaxratesshouldbeimplementedwhenpricingnewcontractsornewtransactionsafterMay1st..對于納稅人而言，建議采取以下應對措施:Fortaxpayers,thefollowingmeasuresshouldbetaken:第十一頁，共20頁。增值稅納稅義務(wù)發(fā)生時間、發(fā)票開具時間以及納稅申報時間的關(guān)系：TherelationshipbetweenVATdutytime,invoiceopeningtimeandtaxdeclarationtime:

當月發(fā)生納稅義務(wù)，當月開具發(fā)票，次月申報期申報納稅。thedutytopaytaxesinthatmonthwillbeinvoicedinthatmonthanddeclaredandpaidinthenextmonth'sdeclarationperiod.1稅率調(diào)整，納稅人注意！Taxrateadjustment,taxpayersneedtopayattentiontoit!第十二頁，共20頁。增值稅納稅義務(wù)發(fā)生時間、發(fā)票開具時間以及納稅申報時間的關(guān)系：TherelationshipbetweenVATdutytime,invoiceopeningtimeandtaxdeclarationtime:

當月開具發(fā)票，當月發(fā)生納稅義務(wù)，次月申報期申報納稅。Invoicesareissuedinthatmonth,andthedutyispayableinthemonth.2稅率調(diào)整，納稅人注意！Taxrateadjustment,taxpayersneedtopayattentiontoit!第十三頁，共20頁。增值稅納稅義務(wù)發(fā)生時間、發(fā)票開具時間以及納稅申報時間的關(guān)系：TherelationshipbetweenVATdutytime,invoiceopeningtimeandtaxdeclarationtime:

當月發(fā)生納稅義務(wù)，次月申報期申報納稅，以后期間開具發(fā)票。Thedutyoftaxwillbepaidinthesamemonth,thedeclarationperiodwillbedeclaredandpaidinthenextmonth,andtheinvoicewillbeissuedlater.3稅率調(diào)整，納稅人注意！Taxrateadjustment,taxpayersneedtopayattentiontoit!第十四頁，共20頁。02統(tǒng)一小規(guī)模納稅人標準Unifiedsmall-scaletaxpayerstandard第十五頁，共20頁。條件一Condition1根據(jù)《增值稅暫行條例》第十三條和《增值稅暫行條例實施細則》第二十八條的有關(guān)規(guī)定登記的一般納稅人GeneraltaxpayersregisteredinaccordancewiththethirteenthregulationsoftheProvisionalRegulationsonvalue-addedtaxandthetwenty-eighthrulesfortheimplementationoftheProvisionalRegulationsonvalue-addedtax.一般納稅人如何轉(zhuǎn)小規(guī)模納稅人呢？Howdoesageneraltaxpayerturntoasmallscaletaxpayer?條件二(小規(guī)模納稅人標準)Condition2(standardofsmallscaletaxpayers)轉(zhuǎn)登記日前連續(xù)12個月或連續(xù)4個季度累計應征稅額未超過500萬元Nomorethan5millionyuanhasbeencollectedfor12consecutivemonthsor4consecutivequarters.第十六頁，共20頁。如何處理進項稅額和發(fā)票？Howtodealwiththeimporttaxandinvoice?進項稅額處理Importtax尚未申報抵扣的進項稅額以及轉(zhuǎn)登記日當期的期末留抵稅額，計入‘應交稅費-待抵扣進項稅額’核算Theinputtaxthathasnotyetbeendeclareddeductibleandthefinaltaxonthetransferdateshallbeincludedinthe"Taxpayables-Inputtaxtobededucted"accounting.一般納稅人轉(zhuǎn)登記為小規(guī)模納稅人后，下期起，按照簡易計稅法計算繳納增值稅；當期仍按一般納稅人有關(guān)規(guī)定計算繳納增值稅。Afterthegeneraltaxpayerisregisteredasasmalltaxpayer,thevalueaddedtaxispaidinaccordancewiththesummarytaxlawandthevalueaddedtaxiscalculatedaccordingtotherelevantregulationsofthegeneraltaxpayerinthecurrentperiod.e.第十七頁，共20頁。如何處理進項稅額和發(fā)票？Howtodealwiththeimporttaxandinvoice?發(fā)票處理Invoice4.轉(zhuǎn)登記人自轉(zhuǎn)登記日的下期起，發(fā)生增值稅應稅銷售行為，應當按照征收率開具增值稅發(fā)票Inthenextperiodofregistration,thevalueaddedtaxpayableshallbeissuedaccordingtothelevyrate.1.轉(zhuǎn)登記納稅人可以使用現(xiàn)有稅控設(shè)備繼續(xù)開增值稅發(fā)票，不需要繳銷稅控設(shè)備和增值稅發(fā)票Theregisteredtaxpayerscanusetheexistingtaxcontroldevicestocontinuethevalue-addedtaxinvoice,donotneedtocancelthetaxcontrolequipmentandvalue-addedtaxinvoices.2.及時將稅控設(shè)備聯(lián)網(wǎng)完成增值稅發(fā)票稅控開票軟件升級和稅控設(shè)備變更發(fā)行以及調(diào)整業(yè)務(wù)系統(tǒng)Theregisteredtaxpayerpromptlycompletesthetaxcontroldevicenetworktaxcollectionandcontrolinvoicesoftwareupgradeandtaxcontrolequipmentchangeissuanceandadjustmentofthebusinesssysteme.3.轉(zhuǎn)登記納稅人銷售其取得的不動產(chǎn)，需要開具增值稅專用發(fā)票的，應當按照有關(guān)規(guī)定向稅務(wù)機關(guān)申請代開，并根據(jù)實際經(jīng)營情況，及時申請調(diào)整增值稅專用發(fā)票最高開票限額和增值稅發(fā)票月領(lǐng)用數(shù)量Ifaregisteredtaxpayerselltherealestateitobtainsandneedto