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关于全面推开营业税改征增值税试点有关税收征收管理事项的公告

<div class=TRS_Editor><p><span style="font-size: 10.5pt; font-family: 微软雅黑; color: #333333; mso-bidi-font-family: 宋体; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 国家税务总局公告<span lang="EN-US">2016</span>年第<span lang="EN-US">23</span>号</span></p>
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<span style="font-size: 10.5pt; font-family: 微软雅黑; color: #333333; mso-bidi-font-family: 宋体; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">
<p class="MsoNormal" style="background: white; text-align: left; margin: 0cm 0cm 0pt; line-height: 27pt; text-indent: -18pt; mso-pagination: widow-orphan; mso-list: l0 level1 lfo1; tab-stops: list 36.0pt" align="left"><span lang="EN-US" style="font-size: 10pt; font-family: Symbol; color: #333333; mso-bidi-font-family: Symbol; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: Symbol; mso-font-kerning: 0pt"><span style="mso-list: Ignore">·<span style="font: 7pt &quot;Times New Roman&quot;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></span></span><span style="font-size: 12pt; font-family: 宋体; color: #333333; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">为保障全面推开营业税改征增值税(以下简称营改增)试点工作顺利实施,现将有关税收征收管理事项公告如下:</span><span lang="EN-US" style="font-size: 12pt; font-family: 宋体; color: #333333; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt; mso-hansi-font-family: Calibri"><br />
</span><b><span style="font-size: 12pt; font-family: 宋体; color: #333333; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">  一、纳税申报期<span lang="EN-US"> <br />
</span></span></b><span style="font-size: 12pt; font-family: 宋体; color: #333333; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">  (一)<span lang="EN-US">2016</span>年<span lang="EN-US">5</span>月<span lang="EN-US">1</span>日新纳入营改增试点范围的纳税人(以下简称试点纳税人),<span lang="EN-US">2016</span>年<span lang="EN-US">6</span>月份增值税纳税申报期延长至<span lang="EN-US">2016</span>年<span lang="EN-US">6</span>月<span lang="EN-US">27</span>日。</span><span lang="EN-US" style="font-size: 12pt; font-family: 宋体; color: #333333; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt; mso-hansi-font-family: Calibri"><br />
</span><span style="font-size: 12pt; font-family: 宋体; color: #333333; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">  (二)根据工作实际情况,省、自治区、直辖市和计划单列市国家税务局(以下简称省国税局)可以适当延长<span lang="EN-US">2015</span>年度企业所得税汇算清缴时间,但最长不得超过<span lang="EN-US">2016</span>年<span lang="EN-US">6</span>月<span lang="EN-US">30</span>日。</span><span lang="EN-US" style="font-size: 12pt; font-family: 宋体; color: #333333; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt; mso-hansi-font-family: Calibri"><br />
</span><span style="font-size: 12pt; font-family: 宋体; color: #333333; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">  (三)实行按季申报的原营业税纳税人,<span lang="EN-US">2016</span>年<span lang="EN-US">5</span>月申报期内,向主管地税机关申报税款所属期为<span lang="EN-US">4</span>月份的营业税;<span lang="EN-US">2016</span>年<span lang="EN-US">7</span>月申报期内,向主管国税机关申报税款所属期为<span lang="EN-US">5</span>、<span lang="EN-US">6</span>月份的增值税。</span><span lang="EN-US" style="font-size: 12pt; font-family: 宋体; color: #333333; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt; mso-hansi-font-family: Calibri"><br />
</span><span style="font-size: 12pt; font-family: 宋体; color: #333333; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt"> <b> 二、增值税一般纳税人资格登记 </b></span><span lang="EN-US" style="font-size: 12pt; font-family: 宋体; color: #333333; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt; mso-hansi-font-family: Calibri"><br />
</span><span style="font-size: 12pt; font-family: 宋体; color: #333333; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">  (一)试点纳税人应按照本公告规定办理增值税一般纳税人资格登记。</span><span lang="EN-US" style="font-size: 12pt; font-family: 宋体; color: #333333; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt; mso-hansi-font-family: Calibri"><br />
</span><span style="font-size: 12pt; font-family: 宋体; color: #333333; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">  (二)除本公告第二条第(三)项规定的情形外<span lang="EN-US">, </span>营改增试点实施前(以下简称试点实施前)销售服务、无形资产或者不动产(以下简称应税行为)的年应税销售额超过<span lang="EN-US">500</span>万元的试点纳税人,应向主管国税机关办理增值税一般纳税人资格登记手续。</span><span lang="EN-US" style="font-size: 12pt; font-family: 宋体; color: #333333; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt; mso-hansi-font-family: Calibri"><br />
</span><span style="font-size: 12pt; font-family: 宋体; color: #333333; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">  试点纳税人试点实施前的应税行为年应税销售额按以下公式换算:</span><span lang="EN-US" style="font-size: 12pt; font-family: 宋体; color: #333333; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt; mso-hansi-font-family: Calibri"><br />
</span><span style="font-size: 12pt; font-family: 宋体; color: #333333; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">  应税行为年应税销售额<span lang="EN-US">=</span>连续不超过<span lang="EN-US">12</span>个月应税行为营业额合计÷(<span lang="EN-US">1+3</span>%)</span><span lang="EN-US" style="font-size: 12pt; font-family: 宋体; color: #333333; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt; mso-hansi-font-family: Calibri"><br />
</span><span style="font-size: 12pt; font-family: 宋体; color: #333333; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">  按照现行营业税规定差额征收营业税的试点纳税人,其应税行为营业额按未扣除之前的营业额计算。</span><span lang="EN-US" style="font-size: 12pt; font-family: 宋体; color: #333333; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt; mso-hansi-font-family: Calibri"><br />
</span><span style="font-size: 12pt; font-family: 宋体; color: #333333; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">  试点实施前,试点纳税人偶然发生的转让不动产的营业额,不计入应税行为年应税销售额。</span><span lang="EN-US" style="font-size: 12pt; font-family: 宋体; color: #333333; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt; mso-hansi-font-family: Calibri"><br />
</span><span style="font-size: 12pt; font-family: 宋体; color: #333333; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">  (三)试点实施前已取得增值税一般纳税人资格并兼有应税行为的试点纳税人,不需要重新办理增值税一般纳税人资格登记手续,由主管国税机关制作、送达《税务事项通知书》,告知纳税人。</span><span lang="EN-US" style="font-size: 12pt; font-family: 宋体; color: #333333; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt; mso-hansi-font-family: Calibri"><br />
</span><span style="font-size: 12pt; font-family: 宋体; color: #333333; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">  (四)试点实施前应税行为年应税销售额未超过<span lang="EN-US">500</span>万元的试点纳税人<span lang="EN-US">, </span>会计核算健全,能够提供准确税务资料的,也可以向主管国税机关办理增值税一般纳税人资格登记。</span><span lang="EN-US" style="font-size: 12pt; font-family: 宋体; color: #333333; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt; mso-hansi-font-family: Calibri"><br />
</span><span style="font-size: 12pt; font-family: 宋体; color: #333333; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">  (五)试点实施前,试点纳税人增值税一般纳税人资格登记可由省国税局按照本公告及相关规定采取预登记措施。</span><span lang="EN-US" style="font-size: 12pt; font-family: 宋体; color: #333333; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt; mso-hansi-font-family: Calibri"><br />
</span><span style="font-size: 12pt; font-family: 宋体; color: #333333; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">  (六)试点实施后,符合条件的试点纳税人应当按照《增值税一般纳税人资格认定管理办法》(国家税务总局令第<span lang="EN-US">22</span>号)、《国家税务总局关于调整增值税一般纳税人管理有关事项的公告》(国家税务总局公告<span lang="EN-US">2015</span>年第<span lang="EN-US">18</span>号)及相关规定,办理增值税一般纳税人资格登记。按照营改增有关规定,应税行为有扣除项目的试点纳税人,其应税行为年应税销售额按未扣除之前的销售额计算。</span><span lang="EN-US" style="font-size: 12pt; font-family: 宋体; color: #333333; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt; mso-hansi-font-family: Calibri"><br />
</span><span style="font-size: 12pt; font-family: 宋体; color: #333333; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">  增值税小规模纳税人偶然发生的转让不动产的销售额,不计入应税行为年应税销售额。</span><span lang="EN-US" style="font-size: 12pt; font-family: 宋体; color: #333333; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt; mso-hansi-font-family: Calibri"><br />
</span><span style="font-size: 12pt; font-family: 宋体; color: #333333; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">  (七)试点纳税人兼有销售货物、提供加工修理修配劳务和应税行为的,应税货物及劳务销售额与应税行为销售额分别计算,分别适用增值税一般纳税人资格登记标准。</span><span lang="EN-US" style="font-size: 12pt; font-family: 宋体; color: #333333; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt; mso-hansi-font-family: Calibri"><br />
</span><span style="font-size: 12pt; font-family: 宋体; color: #333333; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">  兼有销售货物、提供加工修理修配劳务和应税行为,年应税销售额超过财政部、国家税务总局规定标准且不经常发生销售货物、提供加工修理修配劳务和应税行为的单位和个体工商户可选择按照小规模纳税人纳税。</span><span lang="EN-US" style="font-size: 12pt; font-family: 宋体; color: #333333; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt; mso-hansi-font-family: Calibri"><br />
</span><span style="font-size: 12pt; font-family: 宋体; color: #333333; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">  (八)试点纳税人在办理增值税一般纳税人资格登记后,发生增值税偷税、骗取出口退税和虚开增值税扣税凭证等行为的,主管国税机关可以对其实行<span lang="EN-US">6</span>个月的纳税辅导期管理。</span><span lang="EN-US" style="font-size: 12pt; font-family: 宋体; color: #333333; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt; mso-hansi-font-family: Calibri"><br />
</span><span style="font-size: 12pt; font-family: 宋体; color: #333333; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt"> <b> 三、发票使用<span lang="EN-US"> <br />
</span></b>  (一)增值税一般纳税人销售货物、提供加工修理修配劳务和应税行为,使用增值税发票管理新系统(以下简称新系统)开具增值税专用发票、增值税普通发票、机动车销售统一发票、增值税电子普通发票。</span><span lang="EN-US" style="font-size: 12pt; font-family: 宋体; color: #333333; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt; mso-hansi-font-family: Calibri"><br />
</span><span style="font-size: 12pt; font-family: 宋体; color: #333333; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">  (二)增值税小规模纳税人销售货物、提供加工修理修配劳务月销售额超过<span lang="EN-US">3</span>万元(按季纳税<span lang="EN-US">9</span>万元),或者销售服务、无形资产月销售额超过<span lang="EN-US">3</span>万元(按季纳税<span lang="EN-US">9</span>万元),使用新系统开具增值税普通发票、机动车销售统一发票、增值税电子普通发票。</span><span lang="EN-US" style="font-size: 12pt; font-family: 宋体; color: #333333; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt; mso-hansi-font-family: Calibri"><br />
</span><span style="font-size: 12pt; font-family: 宋体; color: #333333; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">  (三)增值税普通发票(卷式)启用前,纳税人可通过新系统使用国税机关发放的现有卷式发票。</span><span lang="EN-US" style="font-size: 12pt; font-family: 宋体; color: #333333; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt; mso-hansi-font-family: Calibri"><br />
</span><span style="font-size: 12pt; font-family: 宋体; color: #333333; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">  (四)门票、过路(过桥)费发票、定额发票、客运发票和二手车销售统一发票继续使用。</span><span lang="EN-US" style="font-size: 12pt; font-family: 宋体; color: #333333; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt; mso-hansi-font-family: Calibri"><br />
</span><span style="font-size: 12pt; font-family: 宋体; color: #333333; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">  (五)采取汇总纳税的金融机构,省、自治区所辖地市以下分支机构可以使用地市级机构统一领取的增值税专用发票、增值税普通发票、增值税电子普通发票;直辖市、计划单列市所辖区县及以下分支机构可以使用直辖市、计划单列市机构统一领取的增值税专用发票、增值税普通发票、增值税电子普通发票。</span><span lang="EN-US" style="font-size: 12pt; font-family: 宋体; color: #333333; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt; mso-hansi-font-family: Calibri"><br />
</span><span style="font-size: 12pt; font-family: 宋体; color: #333333; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">  (六)国税机关、地税机关使用新系统代开增值税专用发票和增值税普通发票。代开增值税专用发票使用六联票,代开增值税普通发票使用五联票。</span><span lang="EN-US" style="font-size: 12pt; font-family: 宋体; color: #333333; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt; mso-hansi-font-family: Calibri"><br />
</span><span style="font-size: 12pt; font-family: 宋体; color: #333333; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">  (七)自<span lang="EN-US">2016</span>年<span lang="EN-US">5</span>月<span lang="EN-US">1</span>日起,地税机关不再向试点纳税人发放发票。试点纳税人已领取地税机关印制的发票以及印有本单位名称的发票,可继续使用至<span lang="EN-US">2016</span>年<span lang="EN-US">6</span>月<span lang="EN-US">30</span>日,特殊情况经省国税局确定,可适当延长使用期限,最迟不超过<span lang="EN-US">2016</span>年<span lang="EN-US">8</span>月<span lang="EN-US">31</span>日。</span><span lang="EN-US" style="font-size: 12pt; font-family: 宋体; color: #333333; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt; mso-hansi-font-family: Calibri"><br />
</span><span style="font-size: 12pt; font-family: 宋体; color: #333333; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">  纳税人在地税机关已申报营业税未开具发票,<span lang="EN-US">2016</span>年<span lang="EN-US">5</span>月<span lang="EN-US">1</span>日以后需要补开发票的,可于<span lang="EN-US">2016</span>年<span lang="EN-US">12</span>月<span lang="EN-US">31</span>日前开具增值税普通发票(税务总局另有规定的除外)。</span><span lang="EN-US" style="font-size: 12pt; font-family: 宋体; color: #333333; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt; mso-hansi-font-family: Calibri"><br />
</span><span style="font-size: 12pt; font-family: 宋体; color: #333333; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt"> <b> 四、增值税发票开具<span lang="EN-US"> <br />
</span></b>  (一)税务总局编写了《商品和服务税收分类与编码(试行)》(以下简称编码,见附件),并在新系统中增加了编码相关功能。自<span lang="EN-US">2016</span>年<span lang="EN-US">5</span>月<span lang="EN-US">1</span>日起,纳入新系统推行范围的试点纳税人及新办增值税纳税人,应使用新系统选择相应的编码开具增值税发票。北京市、上海市、江苏省和广东省已使用编码的纳税人,应于<span lang="EN-US">5</span>月<span lang="EN-US">1</span>日前完成开票软件升级。<span lang="EN-US">5</span>月<span lang="EN-US">1</span>日前已使用新系统的纳税人,应于<span lang="EN-US">8</span>月<span lang="EN-US">1</span>日前完成开票软件升级。</span><span lang="EN-US" style="font-size: 12pt; font-family: 宋体; color: #333333; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt; mso-hansi-font-family: Calibri"><br />
</span><span style="font-size: 12pt; font-family: 宋体; color: #333333; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">  (二)按照现行政策规定适用差额征税办法缴纳增值税,且不得全额开具增值税发票的(财政部、税务总局另有规定的除外),纳税人自行开具或者税务机关代开增值税发票时,通过新系统中差额征税开票功能,录入含税销售额(或含税评估额)和扣除额,系统自动计算税额和不含税金额,备注栏自动打印“差额征税”字样,发票开具不应与其他应税行为混开。</span><span lang="EN-US" style="font-size: 12pt; font-family: 宋体; color: #333333; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt; mso-hansi-font-family: Calibri"><br />
</span><span style="font-size: 12pt; font-family: 宋体; color: #333333; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">  (三)提供建筑服务,纳税人自行开具或者税务机关代开增值税发票时,应在发票的备注栏注明建筑服务发生地县(市、区)名称及项目名称。</span><span lang="EN-US" style="font-size: 12pt; font-family: 宋体; color: #333333; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt; mso-hansi-font-family: Calibri"><br />
</span><span style="font-size: 12pt; font-family: 宋体; color: #333333; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">  (四)销售不动产,纳税人自行开具或者税务机关代开增值税发票时,应在发票“货物或应税劳务、服务名称”栏填写不动产名称及房屋产权证书号码(无房屋产权证书的可不填写),“单位”栏填写面积单位,备注栏注明不动产的详细地址。</span><span lang="EN-US" style="font-size: 12pt; font-family: 宋体; color: #333333; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt; mso-hansi-font-family: Calibri"><br />
</span><span style="font-size: 12pt; font-family: 宋体; color: #333333; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">  (五)出租不动产,纳税人自行开具或者税务机关代开增值税发票时,应在备注栏注明不动产的详细地址。</span><span lang="EN-US" style="font-size: 12pt; font-family: 宋体; color: #333333; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt; mso-hansi-font-family: Calibri"><br />
</span><span style="font-size: 12pt; font-family: 宋体; color: #333333; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">  (六)个人出租住房适用优惠政策减按<span lang="EN-US">1.5%</span>征收,纳税人自行开具或者税务机关代开增值税发票时,通过新系统中征收率减按<span lang="EN-US">1.5%</span>征收开票功能,录入含税销售额,系统自动计算税额和不含税金额,发票开具不应与其他应税行为混开。</span><span lang="EN-US" style="font-size: 12pt; font-family: 宋体; color: #333333; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt; mso-hansi-font-family: Calibri"><br />
</span><span style="font-size: 12pt; font-family: 宋体; color: #333333; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">  (七)税务机关代开增值税发票时,“销售方开户行及账号”栏填写税收完税凭证字轨及号码或系统税票号码(免税代开增值税普通发票可不填写)。</span><span lang="EN-US" style="font-size: 12pt; font-family: 宋体; color: #333333; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt; mso-hansi-font-family: Calibri"><br />
</span><span style="font-size: 12pt; font-family: 宋体; color: #333333; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">  (八)国税机关为跨县(市、区)提供不动产经营租赁服务、建筑服务的小规模纳税人(不包括其他个人),代开增值税发票时,在发票备注栏中自动打印“<span lang="EN-US">YD</span>”字样。</span><span lang="EN-US" style="font-size: 12pt; font-family: 宋体; color: #333333; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt; mso-hansi-font-family: Calibri"><br />
</span><span style="font-size: 12pt; font-family: 宋体; color: #333333; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">  <b>五、扩大取消增值税发票认证的纳税人范围<span lang="EN-US"> <br />
</span></b>  (一)纳税信用<span lang="EN-US">B</span>级增值税一般纳税人取得销售方使用新系统开具的增值税发票(包括增值税专用发票、货物运输业增值税专用发票、机动车销售统一发票,下同),可以不再进行扫描认证,登录本省增值税发票查询平台,查询、选择用于申报抵扣或者出口退税的增值税发票信息,未查询到对应发票信息的,仍可进行扫描认证。</span><span lang="EN-US" style="font-size: 12pt; font-family: 宋体; color: #333333; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt; mso-hansi-font-family: Calibri"><br />
</span><span style="font-size: 12pt; font-family: 宋体; color: #333333; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">  (二)<span lang="EN-US">2016</span>年<span lang="EN-US">5</span>月<span lang="EN-US">1</span>日新纳入营改增试点的增值税一般纳税人,<span lang="EN-US">2016</span>年<span lang="EN-US">5</span>月至<span lang="EN-US">7</span>月期间不需进行增值税发票认证,登录本省增值税发票查询平台,查询、选择用于申报抵扣或者出口退税的增值税发票信息,未查询到对应发票信息的,可进行扫描认证。<span lang="EN-US">2016</span>年<span lang="EN-US">8</span>月起按照纳税信用级别分别适用发票认证的有关规定。</span><span lang="EN-US" style="font-size: 12pt; font-family: 宋体; color: #333333; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt; mso-hansi-font-family: Calibri"><br />
</span><span style="font-size: 12pt; font-family: 宋体; color: #333333; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">  <b>六、其他纳税事项<span lang="EN-US"> <br />
</span></b>  (一)原以地市一级机构汇总缴纳营业税的金融机构,营改增后继续以地市一级机构汇总缴纳增值税。</span><span lang="EN-US" style="font-size: 12pt; font-family: 宋体; color: #333333; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt; mso-hansi-font-family: Calibri"><br />
</span><span style="font-size: 12pt; font-family: 宋体; color: #333333; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">  同一省<span lang="EN-US">(</span>自治区、直辖市、计划单列市<span lang="EN-US">)</span>范围内的金融机构,经省<span lang="EN-US">(</span>自治区、直辖市、计划单列市<span lang="EN-US">) </span>国家税务局和财政厅<span lang="EN-US">(</span>局<span lang="EN-US">)</span>批准,可以由总机构汇总向总机构所在地的主管国税机关申报缴纳增值税。</span><span lang="EN-US" style="font-size: 12pt; font-family: 宋体; color: #333333; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt; mso-hansi-font-family: Calibri"><br />
</span><span style="font-size: 12pt; font-family: 宋体; color: #333333; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">  (二)增值税小规模纳税人应分别核算销售货物,提供加工、修理修配劳务的销售额,和销售服务、无形资产的销售额。增值税小规模纳税人销售货物,提供加工、修理修配劳务月销售额不超过<span lang="EN-US">3</span>万元(按季纳税<span lang="EN-US">9</span>万元),销售服务、无形资产月销售额不超过<span lang="EN-US">3</span>万元(按季纳税<span lang="EN-US">9</span>万元)的,自<span lang="EN-US">2016</span>年<span lang="EN-US">5</span>月<span lang="EN-US">1</span>日起至<span lang="EN-US">2017</span>年<span lang="EN-US">12</span>月<span lang="EN-US">31</span>日,可分别享受小微企业暂免征收增值税优惠政策。</span><span lang="EN-US" style="font-size: 12pt; font-family: 宋体; color: #333333; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt; mso-hansi-font-family: Calibri"><br />
</span><span style="font-size: 12pt; font-family: 宋体; color: #333333; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">  (三)按季纳税申报的增值税小规模纳税人,实际经营期不足一个季度的,以实际经营月份计算当期可享受小微企业免征增值税政策的销售额度。</span><span lang="EN-US" style="font-size: 12pt; font-family: 宋体; color: #333333; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt; mso-hansi-font-family: Calibri"><br />
</span><span style="font-size: 12pt; font-family: 宋体; color: #333333; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">  按照本公告第一条第(三)项规定,按季纳税的试点增值税小规模纳税人,<span lang="EN-US">2016</span>年<span lang="EN-US">7</span>月纳税申报时,申报的<span lang="EN-US">2016</span>年<span lang="EN-US">5</span>月、<span lang="EN-US">6</span>月增值税应税销售额中,销售货物,提供加工、修理修配劳务的销售额不超过<span lang="EN-US">6</span>万元,销售服务、无形资产的销售额不超过<span lang="EN-US">6</span>万元的,可分别享受小微企业暂免征收增值税优惠政策。</span><span lang="EN-US" style="font-size: 12pt; font-family: 宋体; color: #333333; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt; mso-hansi-font-family: Calibri"><br />
</span><span style="font-size: 12pt; font-family: 宋体; color: #333333; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">  (四)其他个人采取预收款形式出租不动产,取得的预收租金收入,可在预收款对应的租赁期内平均分摊,分摊后的月租金收入不超过<span lang="EN-US">3</span>万元的,可享受小微企业免征增值税优惠政策。</span><span lang="EN-US" style="font-size: 12pt; font-family: 宋体; color: #333333; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt; mso-hansi-font-family: Calibri"><br />
</span><span style="font-size: 12pt; font-family: 宋体; color: #333333; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt"> <b> 七、</b>本公告自<span lang="EN-US">2016</span>年<span lang="EN-US">5</span>月<span lang="EN-US">1</span>日起施行,《国家税务总局关于使用新版不动产销售统一发票和新版建筑业统一发票有关问题的通知》(国税发〔<span lang="EN-US">2006</span>〕<span lang="EN-US">173</span>号)、《国家税务总局关于营业税改征增值税试点增值税一般纳税人资格认定有关事项的公告》(国家税务总局公告<span lang="EN-US">2013</span>年第<span lang="EN-US">75</span>号)、《国家税务总局关于开展商品和服务税收分类与编码试点工作的通知》(税总函〔<span lang="EN-US">2016</span>〕<span lang="EN-US">56</span>号)同时废止。</span><span lang="EN-US" style="font-size: 12pt; font-family: 宋体; color: #333333; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt; mso-hansi-font-family: Calibri"><br />
</span><span style="font-size: 12pt; font-family: 宋体; color: #333333; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">  特此公告。</span><span lang="EN-US" style="font-size: 12pt; font-family: 宋体; color: #333333; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt; mso-hansi-font-family: Calibri"><br />
</span><span style="font-size: 12pt; font-family: 宋体; color: #333333; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">   </span><span lang="EN-US" style="font-size: 12pt; font-family: 宋体; color: #333333; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt; mso-hansi-font-family: Calibri"><o:p></o:p></span></p>
<p><span style="font-size: 12pt; font-family: 宋体; color: #333333; mso-bidi-font-family: 宋体; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp; 国家税务总局</span><span lang="EN-US" style="font-size: 12pt; font-family: 宋体; color: #333333; mso-bidi-font-family: 宋体; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA; mso-hansi-font-family: Calibri"><br />
</span><span lang="EN-US" style="font-size: 12pt; font-family: 宋体; color: #333333; mso-bidi-font-family: 宋体; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;2016</span><span style="font-size: 12pt; font-family: 宋体; color: #333333; mso-bidi-font-family: 宋体; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">年<span lang="EN-US">4</span>月<span lang="EN-US">19</span>日</span></p>
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