201x年增值税新政.ppt

;;10%;;;;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);;;;;;;;;;;如何处理进项税额和发票？;如何处理进项税额和发票？;如何再次变为一般纳税人？How to become a general taxpayer again?;