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浅谈国务院简并和统一增值税征收率的决定
来 源:www.71-fuwu.com     发布时间:2018-1-26 14:57:53

《国家税务总局关于暂准增值税专用发票暂行办法》的通知(郭水发1995号第87号)“向税务机关按6%税率征收”,“税率按税率向税务机关变更”3%。国家税务总局关于“拍卖拍卖已征收增值税和营业税有关问题”的通知(郭水发1999号第40号)第一条“按4%增值税税率”修改为“按照3%增值税税率”修改。


“通知国家税务管理局在增值税简易征收政策”(国税函2009 90号)1条(1)在4%的基础上减半征收的增值税征收率政策”的简化方法修改为“基于3%增值税征收率下调政策的简化方法,根据2%“。“国家税务总局关于非临床血液供应批准增值税政策问题》(国税函456号2009二)按照简易办法依照6%的税率,应纳税额修改为“根据按照简化方法与3%的税率应纳税额”。


《国家税务总局关于增值税一般纳税人销售使用固定资产的通知》(国家税务总局公告2012号第一条)根据简化办法可减半征收增值税4%增值税,按简化办法3%征收增值税税率下调2%。根据简化方法,按3%征收率和2%增值税政策,销售额和应纳税额应按以下公式确定:销售额=税额(1±3%),应纳税额=销售额×2%。


The "State Administration of Taxation on the fixed base operation notice of temporary out special invoices for value-added tax management" (Guo Shui Fa 1995 No. 87) "to the tax authorities according to the tax rate of 6% tax", "tax changes to the tax authorities according to the tax rate of 3%". The notice of the State Administration of Taxation on income "auction auction has levied VAT and business tax related issues" (Guo Shui Fa 1999 No. 40) in the first "according to the tax rate of 4% VAT" is amended as "in accordance with the tax rate of 3% vat".



The "Notice of the State Administration of Taxation Management in a simple collection of VAT policy" (Guoshuihan 2009 No. 90) Article 1 (1) in 4% based on the simplified method of halving the rate of VAT levied levied policy "is amended as" based on the simplified method of 3% levy VAT rate reduction policy according to the 2%". The "State Administration of Taxation on the supply of non approved clinical blood VAT policy issues" (Guoshuihan No. 456 2009 second) in according to a simplified method in accordance with the 6% tax rate, the tax payable shall be amended as "according to a simplified method in accordance with the 3% tax rate tax payable".http://www.hfjiaan.cn/


The "State Administration of Taxation on issues related to VAT general taxpayers selling their used fixed assets notice" (the State Administration of Taxation Notice 2012 No. first) "based on the simplified method can halve the rate of 4% VAT levy", revised as "based on the simplified method of 3% levy VAT rate reduced by 2%". According to the simplified method, according to the 3% levy rate and the 2% VAT policy, the sales volume and tax payable should be determined according to the following formula: sales volume = tax sales volume / (1+3%), the tax payable = sales x 2%.



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