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...Taxlevyrate10%Food,vegetableoilTapwater,heating,cooling,hotwater,gas,liquefiedpetroleumgas,naturalgas,vitality,householdcoalproducts.Books,Newspapers,magazinesFeed,fertilizer,pesticide,agriculturalmachinery,agriculturalfilm,agriculturalproductsOthercommoditiesstipulatedbytheStateCouncilSalesorimport10%Transferofland-userightsSaleofrealestateProvisionofrealestateleaseProvisionofconstructionservicesBasictelecommunicationsservicesProvisionofpostalserviceProvisionoftransportationservices16%SellingorimportinggoodsProvideservicesforprocessingandrepairProvidingtangibleassetrentalservices1.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.

税率调整对纳税人影响Theeffectoftaxrateadjustmentontaxpayers

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.

税率调整对纳税人影响Theeffectoftaxrateadjustmentontaxpayers2、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Theeffectoftaxrateadjustmentontaxpayers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Theeffectoftaxrateadjustmentontaxpayers0102030103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..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.1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.2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.3税率调整，纳税人注意！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Theinputtaxthathasnotyetbeendeclareddeductibleandthefinaltaxonthetransferdateshallbeincludedinthe"Taxpayables-Inputtaxtobededucted"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,thevalueaddedtaxispaidinaccordancewiththesummarytaxlawandthevalueaddedtaxiscalculatedaccordingtotherelevantregulationsofthegeneraltaxpayerinthecurrentperiod.e.如何处理进项税额和发票？Howtodealwiththeimporttaxandinvoice?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，应当按照征收率开具增值税发票Inthenextperiodofregistration,thevalueaddedtaxpayableshallbeissuedaccordingtothelevyrate.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Theregisteredtaxpayerscanusetheexistingtaxcontroldevicestocontinuethevalue-addedtaxinvoice,donotneedtocancelthetaxcontrolequipmentandvalue-addedtaxinvoices.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Theregisteredtaxpayerpromptlycompletesthetaxcontroldevicenetworktaxcollectionandcontrolinvoicesoftwareupgradeandtaxcontrolequipmentchangeissuanceandadjustmentofthebusinesssysteme.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Ifaregisteredtaxpayerselltherealestateitobt