2018年增值税新政.ppt

,2018,Susan Song,01,增值税税率调整The adjustment of VAT tax rate,Tax rate,税率下调后,After the tax rate is down.,Tax levy rate,10%,Food,vegetable oil,Tap water,heating,cooling,hot water,gas,liquefied petroleum gas,natural gas,vitality,household coal products.,Books,Newspapers,magazines,Feed,fertilizer,pesticide,agricultural machinery,agricultural film,agricultural products,Other commodities stipulated by the State Council,Sales or import,Basic telecommunications services,Provision of postal service,Provision of transportation services,Selling or importing goods,Provide services for processing and repair,Providing tangible asset rental services,1.国际运输服务 International transport services2.航天运输服务Space transport services3.向境外单位的完全在境外消费的相关服务 Related services that are fully consumed abroad for overseas units4.财政部和国家税务总局规定的其他服务Other services stipulated by the Ministry of Finance and the State Administration of Taxation5.纳税人出口货物（国务院另有规定的除外）Export of goods by taxpayers(except as otherwise provided by the State Council),Zero tax rate,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。As the value added tax is an extra price tax,the change of tax rate will not affect the non tax price of social products(including income and cost)in theory.Therefore,in the case of no additional tax and fee,the reduction of tax rate will only cause the state to tax less,which does not necessarily lead to the beneficiary of the middle tache.,税率调整对纳税人影响The effect of tax rate adjustment on taxpayers,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.Before the tax rate of a commercial enterprise is reduced,the annual non tax purchase cost is 1 million yuan,the tax sales income is 1 million 200 thousand yuan,and the value added tax is 20 x 17%=3.4 million yuan.If the tax rate is reduced,if the tax cost and income are kept unchanged,the value added tax will be reduced to 20*16%=3.2 million yuan,and its profit rate is still still It is 20%.如果考虑附加税费的影响，税率降低会使纳税人获得（）12%=240元的好处。If we consider the effect of additional taxes and charges,the lower tax rate will make taxpayers get the advantage of(3.4-3.2)12%=240 yuan.,税率调整对纳税人影响The effect of tax rate adjustment on taxpayers,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：The tax burden of VAT will eventually be borne by the end consumers.Therefore,the reduction of tax rate will theoretically benefit the end consumers directly.Include：（1）自然人，获取消费品的含税价格降低。For natural persons,the tax price of consumer goods is reduced.（2）适用免税和简易计税的纳税人，采购成本降低，利润上升。The taxpayer who applies tax-free and simple tax calculation reduces the purchase cost and profits.,税率调整对纳税人影响The effect of tax rate adjustment on taxpayers,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。Case 2,a small scale taxpayer has purchased goods from the commercial enterprise of 1.The price of no tax is 1 million 200 thousand yuan,the cost of purchase before the tax rate is 1 million 404 thousand yuan,the cost of purchasing is 1 million 392 thousand yuan,the cost is reduced and the gross interest rate is raised.,税率调整对纳税人影响The effect of tax rate adjustment on taxpayers,对于纳税人而言，建议采取以下应对措施:For taxpayers,the following measures should be taken:,税率调整，纳税人注意！Tax rate adjustment,taxpayers need to pay attention to it!,税率调整，纳税人注意！Tax rate adjustment,taxpayers need to pay attention to it!,税率调整，纳税人注意！Tax rate adjustment,taxpayers need to pay attention to it!,02,统一小规模纳税人标准Unified small-scale taxpayer standard,进项税额处理Import tax,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，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。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.,发票处理Invoice,4.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.,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.,