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中国首艘国产航母在大连建造 排水量5万吨
2017-1-19 22:23

  惠州哪里办假流水, {电╆微.信}1868-0073-091【全.国.货.到.付.款】【本.地.送.货.上.门】【诚.信.第.一】【顺.丰.快.递】【诚.信.保.密】,行业顶尖品质,包您满意。嵶槀軩

http://www.chinanews.com/cj/2016/04-30/

  引人瞩目的营业税改征增值税政策将于5月1日全面推广,作为深化供给侧结构改革的重要举措,贵州国税贯彻落实“税负只减不增”的原则,对照财政部和国家税务总局出台的系列营改增税收政策,为纳税人算好每一笔减负账。

  贵州国税本次从全省地税接收涉及建筑业、房地产开发、金融保险及生活服务业营改增纳税人19.12万户。

  根据测算,四个行业纳税人将不同程度享受营改增带来的减负红利。

  建筑业营改增后将实现减负最低达2.91%,最高可达57.66%。

  按照营业税征税政策,房地产开发业纳税人取得售房款(含预收款)时需全额按5%缴纳营业税,改征增值税后,不论规模大小的房开企业,在收到预收款时只须按不含税销售额依3%的预征率预缴增值税,仅这项,企业就可节约日常流动资金41.75%。同时,房开企业取得的销售额允许抵减土地价款,按照增值税差额征税原理,只要纳税人通过强化内控依法取得进项税额,结合行业项目开发周期长的特点,在产品实现销售前将存在大量留抵进项税额,意味着企业可长期不用缴纳增值税。

  营改增前,金融保险业与生活服务业都是以取得的全部收入按照5 % 的税率计算缴纳营业税。改征增值税后,年销售额500万元以上的纳税人依6%的增值税税率按营业税口径返算,相当于5.66%的营业税税负水平,但是,金融保险业或生活服务业的设备采购、服务采购、不动产购置,耗费较大的租赁费、定期装修费、日常水电费及办公支出等都可以获得进项抵扣,减负效应明显。对于年销售额500万元以下的生活服务业(包括酒店、餐饮、旅游和娱乐等),按不含税销售额依3%征收率计算缴纳增值税,与原先5%的营业税税率相比,其税收负担直接下降41.75%。

  总体上看,四个行业纳税人的税收负担都有不同程度的下降。(钱晓岚 龙彦如)

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稿源: 百度新闻源  2017-1-19 22:23     编辑: 赵经理
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