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【减费降税】税务总局连发6个重磅文件     
浏览 590  ·  2019-09-09 17:43:51 · 收藏
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【标签】 减费降税  
【来源】 Quick8财税学堂

<p class="MsoNormal"> <span lang="EN-US">3</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;; mso-ascii-font-family:Tahoma;mso-hansi-font-family:Tahoma">月</span><span lang="EN-US">21</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">日,税务总局陆续发布</span><span lang="EN-US">6</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma;mso-hansi-font-family: Tahoma">个重磅文件,明确改革具体政策、如何执行等事项。</span></p> <p class="MsoNormal"> <span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">我们先来捋一捋近期的几件大事</span></p> <p class="MsoNormal"> <span lang="EN-US"><img alt="" src="http://zhishuiyun2.oss-cn-shenzhen.aliyuncs.com/b510be8c069f4e728c3d5833a78b0574.jpg?Expires=4723695559&amp;OSSAccessKeyId=LTAIFCoOgGTje4M1&amp;Signature=MKkzsj5eKVvMHkYT%2FXZwTxf%2FXB8%3D" style="width: 670px; height: 422px;" /><br /> <!--[endif]--><!--[if gte vml 1]><v:shape id="图片_x0020_1" o:spid="_x0000_i1028" type="#_x0000_t75" alt="222222222.webp.jpg" style='width:415.5pt;height:273.75pt;visibility:visible;mso-wrap-style:square'> <v:imagedata src="file:///C:\Users\ADMINI~1\AppData\Local\Temp\msohtmlclip1\01\clip_image003.jpg" o:title="222222222.webp"/> </v:shape><![endif]--><!--[if !vml]--><!--[endif]--></span></p> <p class="MsoNormal"> <span lang="EN-US"><img alt="" src="http://zhishuiyun2.oss-cn-shenzhen.aliyuncs.com/9b365d568b38464eb875acc311c5c3e7.jpg?Expires=4723695586&amp;OSSAccessKeyId=LTAIFCoOgGTje4M1&amp;Signature=QXDeM1tONXZLrwNtFZseWZxG78o%3D" style="width: 629px; height: 415px;" /></span></p> <p class="MsoNormal"> &nbsp;</p> <p class="MsoNormal"> <strong><span lang="EN-US">1</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma;mso-hansi-font-family: Tahoma">个政策文件</span></strong><br /> <span lang="EN-US"><!--[if !supportLineBreakNewLine]--><br /> <!--[endif]--></span></p> <p class="MsoNormal"> <span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">《财政部</span> <span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;; mso-ascii-font-family:Tahoma;mso-hansi-font-family:Tahoma">税务总局</span> <span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma;mso-hansi-font-family: Tahoma">海关总署关于深化增值税改革有关政策的公告》(财政部</span> <span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;; mso-ascii-font-family:Tahoma;mso-hansi-font-family:Tahoma">税务总局</span> <span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma;mso-hansi-font-family: Tahoma">海关总署公告</span><span lang="EN-US">2019</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;; mso-ascii-font-family:Tahoma;mso-hansi-font-family:Tahoma">年第</span><span lang="EN-US">39</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">号)</span></p> <p class="MsoNormal"> <span lang="EN-US">&nbsp;</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma;mso-hansi-font-family: Tahoma">这个文件主要告诉你:</span><span lang="EN-US">2019</span><span style="font-family: &quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma;mso-hansi-font-family:Tahoma">年深化增值税改革的具体政策规定。</span></p> <p class="MsoNormal"> &nbsp;</p> <p class="MsoNormal"> <strong><span lang="EN-US">01</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;; mso-ascii-font-family:Tahoma;mso-hansi-font-family:Tahoma">明确增值税税率怎么降</span></strong></p> <p class="MsoNormal"> <span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">  从</span><span lang="EN-US">2019</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma;mso-hansi-font-family: Tahoma">年</span><span lang="EN-US">4</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;; mso-ascii-font-family:Tahoma;mso-hansi-font-family:Tahoma">月</span><span lang="EN-US">1</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">日起,增值税一般纳税人发生增值税应税销售行为或者进口货物,原适用</span><span lang="EN-US">16%</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">税率的,税率调整为</span><span lang="EN-US">13%</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma;mso-hansi-font-family: Tahoma">;原适用</span><span lang="EN-US">10%</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;; mso-ascii-font-family:Tahoma;mso-hansi-font-family:Tahoma">税率的,税率调整为</span><span lang="EN-US">9%</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">。此外,纳税人购进农产品,原适用</span><span lang="EN-US">10%</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma;mso-hansi-font-family: Tahoma">扣除率的,扣除率调整为</span><span lang="EN-US">9%</span><span style="font-family: &quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma;mso-hansi-font-family:Tahoma">。纳税人购进用于生产或者委托加工</span><span lang="EN-US">13%</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">税率货物的农产品,按照</span><span lang="EN-US">10%</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma;mso-hansi-font-family: Tahoma">的扣除率计算进项税额。</span></p> <p class="MsoNormal"> <span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">  适用</span><span lang="EN-US">16%</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma;mso-hansi-font-family: Tahoma">税率且出口退税率为</span><span lang="EN-US">16%</span><span style="font-family: &quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma;mso-hansi-font-family:Tahoma">的出口货物劳务,出口退税率调整为</span><span lang="EN-US">13%</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">;原适用</span><span lang="EN-US">10%</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma;mso-hansi-font-family: Tahoma">税率且出口退税率为</span><span lang="EN-US">10%</span><span style="font-family: &quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma;mso-hansi-font-family:Tahoma">的出口货物、跨境应税行为,出口退税率调整为</span><span lang="EN-US">9%</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">。同时,适用</span><span lang="EN-US">13%</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma;mso-hansi-font-family: Tahoma">税率的境外旅客购物离境退税物品,退税率为</span><span lang="EN-US">11%</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma;mso-hansi-font-family: Tahoma">;适用</span><span lang="EN-US">9%</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;; mso-ascii-font-family:Tahoma;mso-hansi-font-family:Tahoma">税率的境外旅客购物离境退税物品,退税率为</span><span lang="EN-US">8%</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">。</span></p> <p class="MsoNormal"> &nbsp;</p> <p class="MsoNormal"> <strong><span lang="EN-US">02</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;; mso-ascii-font-family:Tahoma;mso-hansi-font-family:Tahoma">扩大进项税抵扣范围</span></strong></p> <p class="MsoNormal"> <span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">  将国内旅客运输服务纳入抵扣范围,同时将纳税人取得不动产支付的进项税由目前分两年抵扣(第一年抵扣</span><span lang="EN-US">60%</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">,第二年抵扣</span><span lang="EN-US">40%</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma;mso-hansi-font-family: Tahoma">),改为一次性全额抵扣。此外,自</span><span lang="EN-US">2019</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma;mso-hansi-font-family: Tahoma">年</span><span lang="EN-US">4</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;; mso-ascii-font-family:Tahoma;mso-hansi-font-family:Tahoma">月</span><span lang="EN-US">1</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">日至</span><span lang="EN-US">2021</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma;mso-hansi-font-family: Tahoma">年</span><span lang="EN-US">12</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;; mso-ascii-font-family:Tahoma;mso-hansi-font-family:Tahoma">月</span><span lang="EN-US">31</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">日,允许生产、生活性服务业纳税人按照当期可抵扣进项税额加计</span><span lang="EN-US">10%</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">,抵减应纳税额。</span></p> <p class="MsoNormal"> &nbsp;</p> <p class="MsoNormal"> <strong><span lang="EN-US">03</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;; mso-ascii-font-family:Tahoma;mso-hansi-font-family:Tahoma">试行增值税期末留抵税额退税制度</span></strong></p> <p class="MsoNormal"> <span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">  自</span><span lang="EN-US">2019</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma;mso-hansi-font-family: Tahoma">年</span><span lang="EN-US">4</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;; mso-ascii-font-family:Tahoma;mso-hansi-font-family:Tahoma">月</span><span lang="EN-US">1</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">日起,试行增值税期末留抵税额退税制度。符合相关条件的纳税人,可向主管税务机关申请退还增量留抵税额,增量留抵税额为与</span><span lang="EN-US">2019</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">年</span><span lang="EN-US">3</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma;mso-hansi-font-family: Tahoma">月底相比新增加的期末留抵税额。</span></p> <p class="MsoNormal"> &nbsp;</p> <p class="MsoNormal"> <span lang="EN-US"><!--[if gte vml 1]><v:shape id="_x0000_i1025" type="#_x0000_t75" alt="" style='width:24pt;height:24pt'/><![endif]--><!--[if !vml]--><!--[endif]--><strong>1</strong></span><strong><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">个服务文件</span></strong></p> <p class="MsoNormal"> <span style="font-family: 微软雅黑, sans-serif;">《国家税务总局办公厅关于印发</span><span lang="EN-US">&lt;2019</span><span style="font-family: 微软雅黑, sans-serif;">年深化增值税改革纳税服务工作方案</span><span lang="EN-US">&gt;</span><span style="font-family: 微软雅黑, sans-serif;">的通知》(税总办发〔</span><span lang="EN-US">2019</span><span style="font-family: 微软雅黑, sans-serif;">〕</span><span lang="EN-US">34</span><span style="font-family: 微软雅黑, sans-serif;">号)</span></p> <p class="MsoNormal"> <span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">这个文件主要告诉你:税务总局创新集成推出</span><span lang="EN-US">20</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">项硬举措,以便利高效的纳税服务,促进纳税人更好享受深化增值税改革政策红利。</span></p> <p class="MsoNormal"> <span lang="EN-US">&nbsp;</span></p> <p class="MsoNormal"> <strong><span lang="EN-US">01</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;; mso-ascii-font-family:Tahoma;mso-hansi-font-family:Tahoma">简化流程资料</span></strong></p> <p class="MsoNormal"> <span lang="EN-US">&nbsp; </span><span style="font-family: 微软雅黑, sans-serif;">纳税人办理事项实行资料清单化管理,清单之外资料一律不得要求纳税人报送。税务总局制发《纳税服务规范(</span><span lang="EN-US">3.0</span><span style="font-family: 微软雅黑, sans-serif;">版)》,重点修改与深化增值税改革相关的报送资料、办理流程、纳税人注意事项等内容。</span></p> <p class="MsoNormal"> <span lang="EN-US">&nbsp;</span></p> <p class="MsoNormal"> <strong><span lang="EN-US">02</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;; mso-ascii-font-family:Tahoma;mso-hansi-font-family:Tahoma">快速响应纳税人诉求意见</span></strong></p> <p class="MsoNormal"> <span lang="EN-US">&nbsp;&nbsp;&nbsp;&nbsp;</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma;mso-hansi-font-family: Tahoma">通过</span><span lang="EN-US">12366</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;; mso-ascii-font-family:Tahoma;mso-hansi-font-family:Tahoma">纳税服务热线、</span><span lang="EN-US">12366</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">纳税服务平台、税务网站等渠道,广泛收集纳税人对深化增值税改革政策落实、执法规范、纳税服务、信息化建设、法律救济等方面的意见建议,</span><span lang="EN-US">3</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">个工作日内整理推送相关业务部门快速处理并反馈,及时响应合理诉求,形成闭环处理机制。</span></p> <p class="MsoNormal"> &nbsp;</p> <p class="MsoNormal"> <strong><span lang="EN-US">1</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma;mso-hansi-font-family: Tahoma">个工作通知</span></strong><br /> <span lang="EN-US"><!--[if !supportLineBreakNewLine]--><br /> <!--[endif]--></span></p> <p class="MsoNormal"> <span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">《国家税务总局关于做好</span><span lang="EN-US">2019</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma;mso-hansi-font-family: Tahoma">年深化增值税改革第一阶段</span><span lang="EN-US">&ldquo;</span><span style="font-family: &quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma;mso-hansi-font-family:Tahoma">开好票</span><span lang="EN-US">&rdquo;</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">相关工作的通知》(税总函〔</span><span lang="EN-US">2019</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma;mso-hansi-font-family: Tahoma">〕</span><span lang="EN-US">81</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;; mso-ascii-font-family:Tahoma;mso-hansi-font-family:Tahoma">号)</span></p> <p class="MsoNormal"> <span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">这个文件主要告诉你:税务总局要求各级税务机关要按照&ldquo;四实四硬&rdquo;的工作要求,确保完成深化增值税改革第一阶段&ldquo;开好票&rdquo;相关工作。</span></p> <p class="MsoNormal"> <span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">  比如:要求各地税务机关要在税控开票软件升级补丁下发后及时完成税务局端相关系统升级,提示提醒纳税人尽快完成税控开票软件升级操作。对于无法通过互联网自动升级的纳税人,会同税控服务单位采取线下辅导、上门辅导等方式,帮助纳税人完成升级操作。 </span></p> <p class="MsoNormal"> <span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">  再比如:要求各级税务机关要及时面向纳税人开展政策宣传辅导工作,宣传改革举措、普及政策知识。通过办税服务厅、</span><span lang="EN-US">12366</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">纳税服务热线、电子税务局、&ldquo;两微一端&rdquo;等渠道开展政策宣传辅导,做到政策咨询有人答、疑难问题有人解、系统操作有人教。 </span></p> <p class="MsoNormal"> <span lang="EN-US">&nbsp;</span></p> <p class="MsoNormal"> <strong><span lang="EN-US">3</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;; mso-ascii-font-family:Tahoma;mso-hansi-font-family:Tahoma">个征管文件</span></strong></p> <p class="MsoNormal"> <span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">《国家税务总局关于深化增值税改革有关事项的公告》</span></p> <p class="MsoNormal"> <span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">(国家税务总局公告</span><span lang="EN-US">2019</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma;mso-hansi-font-family: Tahoma">年第</span><span lang="EN-US">14</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;; mso-ascii-font-family:Tahoma;mso-hansi-font-family:Tahoma">号)</span></p> <p class="MsoNormal"> <span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">《国家税务总局关于调整增值税纳税申报有关事项的公告》(国家税务总局公告</span><span lang="EN-US">2019</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">年第</span><span lang="EN-US">15</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma;mso-hansi-font-family: Tahoma">号)</span></p> <p class="MsoNormal"> <span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">《国家税务总局关于发布出口退税率文库</span><span lang="EN-US">2019B</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma;mso-hansi-font-family: Tahoma">版的通知》(税总函〔</span><span lang="EN-US">2019</span><span style="font-family: &quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma;mso-hansi-font-family:Tahoma">〕</span><span lang="EN-US">82</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">号) </span></p> <p class="MsoNormal"> <span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">这</span><span lang="EN-US">3</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma;mso-hansi-font-family: Tahoma">个文件主要告诉你:深化增值税改革政策的具体执行口径和征管规定。</span></p> <p class="MsoNormal"> <span lang="EN-US">&nbsp;</span></p> <p class="MsoNormal"> <strong><span lang="EN-US">&nbsp;&nbsp;&nbsp;&nbsp;</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma;mso-hansi-font-family: Tahoma">国家税务总局公告</span><span lang="EN-US">2019</span><span style="font-family: &quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma;mso-hansi-font-family:Tahoma">年第</span><span lang="EN-US">14</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">号主要告诉你:《财政部</span> <span style="font-family: &quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma;mso-hansi-font-family:Tahoma">税务总局</span> <span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma; mso-hansi-font-family:Tahoma">海关总署关于深化增值税改革有关政策的公告》出台后,纳税人开具发票衔接、不动产一次性抵扣、适用加计抵减政策所需填报资料等问题。</span></strong></p> <p class="MsoNormal"> <span lang="EN-US">&nbsp;</span></p> <p class="MsoNormal"> <span lang="EN-US">&nbsp;&nbsp;&nbsp;&nbsp;</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma;mso-hansi-font-family: Tahoma">比如,</span><span lang="EN-US">2019</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;; mso-ascii-font-family:Tahoma;mso-hansi-font-family:Tahoma">年</span><span lang="EN-US">4</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">月</span><span lang="EN-US">1</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma;mso-hansi-font-family: Tahoma">日降低增值税税率政策实施后,纳税人在增值税税率调整前未开具增值税发票的增值税应税销售行为,需要补开增值税发票的,应当按照原</span><span lang="EN-US">16%</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">、</span><span lang="EN-US">10%</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma;mso-hansi-font-family: Tahoma">适用税率补开。如果纳税人还存在</span><span lang="EN-US">2018</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma;mso-hansi-font-family: Tahoma">年税率调整前未开具增值税发票的应税销售行为,需要补开增值税发票的,可根据《国家税务总局关于统一小规模纳税人标准等若干增值税问题的公告》(国家税务总局公告</span><span lang="EN-US">2018</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">年第</span><span lang="EN-US">18</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma;mso-hansi-font-family: Tahoma">号)相关规定,按照原</span><span lang="EN-US">17%</span><span style="font-family: &quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma;mso-hansi-font-family:Tahoma">、</span><span lang="EN-US">11%</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">适用税率补开。</span></p> <p class="MsoNormal"> <strong><span lang="EN-US">&nbsp;</span></strong></p> <p class="MsoNormal"> <strong><span lang="EN-US">&nbsp;&nbsp;&nbsp;&nbsp;</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma;mso-hansi-font-family: Tahoma">国家税务总局公告</span><span lang="EN-US">2019</span><span style="font-family: &quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma;mso-hansi-font-family:Tahoma">年第</span><span lang="EN-US">15</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">号主要告诉你:配合改革政策,税务部门调整了增值税纳税申报有关事项。</span></strong></p> <p class="MsoNormal"> <span lang="EN-US">&nbsp;</span></p> <p class="MsoNormal"> <span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">修订并重新发布:</span></p> <p class="MsoNormal"> <span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">《增值税纳税申报表(一般纳税人适用)》《增值税纳税申报表附列资料(一)》《增值税纳税申报表附列资料(二)》《增值税纳税申报表附列资料(三)》《增值税纳税申报表附列资料(四)》。</span></p> <p class="MsoNormal"> <span lang="EN-US">&nbsp;</span></p> <p class="MsoNormal"> <span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">废止部分申报表附列资料:</span></p> <p class="MsoNormal"> <span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">一是废止原《增值税纳税申报表附列资料(五)》。二是废止原《营改增税负分析测算明细表》。纳税人自</span><span lang="EN-US">2019</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">年</span><span lang="EN-US">5</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma;mso-hansi-font-family: Tahoma">月</span><span lang="EN-US">1</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;; mso-ascii-font-family:Tahoma;mso-hansi-font-family:Tahoma">日起无需填报上述两张附表。</span></p> <p class="MsoNormal"> <span lang="EN-US">&nbsp;</span></p> <p class="MsoNormal"> <span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">  税总函〔</span><span lang="EN-US">2019</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma;mso-hansi-font-family: Tahoma">〕</span><span lang="EN-US">82</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;; mso-ascii-font-family:Tahoma;mso-hansi-font-family:Tahoma">号主要告诉你:根据《财政部</span> <span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma; mso-hansi-font-family:Tahoma">税务总局</span> <span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;; mso-ascii-font-family:Tahoma;mso-hansi-font-family:Tahoma">海关总署关于深化增值税改革有关政策的公告》有关退税率调整的规定,国家税务总局编制了</span><span lang="EN-US">2019B</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">版出口退税率文库,请各地税务部门按规定执行。</span></p> <p class="MsoNormal"> &nbsp;</p>

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