2018年增值税新政.ppt

5月1日增值税新政 增值税税率调整 10% 16% 税率下调后…… 10% , , , , , , , , 10% Transfer of land-use rights Sale of real estate Provision of real estate lease Provision of construction services 16% 1.国际运输服务 International transport services 2.航天运输服务 Space transport services 3.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 units 4.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 Taxation 5.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) 税率调整对纳税人影响 税率调整对纳税人影响 税率调整对纳税人影响 税率调整对纳税人影响 01 02 03 01 03 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。 For the still in the execution of the contract (general tax, the same below), the transaction before May 1st should still be based on the terms of the original contract, not to adjust the contract price, strictly in accordance with the time of the VAT tax obligation to open the ticket and deduct. For the contract that cannot be completed in May 1st, such as the purchase of commodity contract, the Party A and Party B should resume the negotiation of the contract terms and reduce the sales tax in the case of the non - tax price unchanged. 03 New tax rates should be implemented when pricing new contracts or new transactions after May 1st. . 对于纳税人而言，建议采取以下应对措施: , : 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： The relationship between VAT duty time, invoice opening time and tax declaration time:  当月发生纳税义务，当月开具发票，次月申报期申报纳税。 the duty to pay taxes in that month will be invoiced in that month and declared and paid in the next months declaration period. 1 税率调整，纳税人注意！ , ! 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： The relationship between VAT duty time, invoice opening time and tax declaration time: