2018年增值税新政

20185月1日增值税新政SusanSong01增值税税率调整TheadjustmentofVATtaxrate10%Taxrate16%税率下调后……Afterthetaxrateisdown...TaxlevyrateFood,vegetableoilTapwater,heating,cooling,hotwater,gas,liquefiedpetroleumgas,naturalgas,vitality,householdcoalproducts.Books,Newspapers,magazinesFeed,fertilizer,pesticide,agriculturalmachinery,agriculturalfilm,agriculturalproductsOthercommoditiesstipulatedbytheStateCouncilSalesorimportTransferofland-userightsSaleofrealestateProvisionofrealestateleaseProvisionofconstructionservicesBasictelecommunicationsservicesProvisionofpostalserviceProvisionoftransportationservicesSellingorimportinggoodsProvideservicesforprocessingandrepairProvidingtangibleassetrentalservices1.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)Zerotaxrate1.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.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20×17%=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20×16%=3.2万元，它的利润率仍然是20%。1.Beforethetaxrateofacommercialenterpriseisreduced,theannualnontaxpurchasecostis1millionyuan,thetaxsalesincomeis1million200thousandyuan,andthevalueaddedtaxis20x17%=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.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.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.0102030103对于尚在执行中的合同（一般计税，下同），5月1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5月1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5月1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),thetransactionbeforeMay1stshouldstillbebasedonthetermsoftheoriginalcontract,nottoadjustthecontractprice,strictlyinaccordancewiththetimeoftheVATtaxobligationtoopentheticketanddeduct.ForthecontractthatcannotbecompletedinMay1st,suchasthepurchaseofcommoditycontract,thePartyAandPartyBshouldresumethenegotiationofthecontracttermsandreducethesalestaxinthecaseofthenon-taxpriceunchanged.03NewtaxratesshouldbeimplementedwhenpricingnewcontractsornewtransactionsafterMay1st..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.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.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.Taxrateadjustment,taxpayersneedtopayattentiontoit!02统一小规模纳税人标准Unifiedsmall-scaletaxpayerstandard条件一Condition1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-addedtaxandthetwenty-eighthrulesfortheimplementationoftheProvisionalRegulationsonvalue-addedtax.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)Condition2(standardofsmallscaletaxpayers)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Nomorethan5millionyuanhasbeencollectedfor12consecutivemonthsor4consecutivequarters.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Theinputtaxthathasnotyetbeendeclareddeductibleandthefinaltaxonthetransferdateshallbei