常见的2018年增值税新政.pptVIP

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 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 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. 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（3.4-3.2）×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