增值税,消费税,营业税

增值税,消费税,营业税 增值税税率 基本税率:17% 低税率:13%:粮食、食用油 自来水、暖气、冷气、热水、石油液化气、煤气、天然气、沼气、居民煤炭制品 图、报纸、杂志 饲料、化肥、农药、农机、农膜 农产品、音像制品 电子出版物 二甲醚 食用盐 零税率 征收率 销售自己使用过的不得抵扣且未抵扣进项税额的固定资产～按简易办法依4%征收率减半征收增值税 一般纳税人销售自己使用过的其他的固定资产区分一下不同情形 ,1,09年1月1日以后购进或自制～适用税率 ,2,08年12月31日以前未纳入试点销售以前购进～4%征收率减半征收 ,3,08年12月31日已纳入试点购进试点以前～4%征收率减半征收,试点以后～适用税率 3、一般纳税人销售自己使用过的除固定资产以外的物品～适用税率 4、小规模纳税人销售自己使用过的固定资产～2%征收率征收 以外～3%征收率 5、纳税人销售旧货～4%征收率减半征收 6、下列自产货物～6%征收率征收～选择简易办法计算增值税～36个月内不得变更 ,1,县级以下电力 ,2,建筑、自己采掘砂土石料 ,3,微生物～代谢微生物～动物霉素～人或动物的血液或组织制成的生物制品 ,4,自来水 ,6,商品混凝土 7、一般纳税人～4%征收率,1,寄售商品,2,典当业,3,国务院批准的或授权的免税商店零售的免税品 to find solutions. Especially valuable is, these two missions took the city in Beijing, the considerable work in blue, from yinglaisongwang, provide services to invite businessmen and for major projects, micromanaging, hands-on, real offices full service, full service role. Hotel in Pingliang, Pingliang building and printingBrush factory service quality and service levels have also been further enhanced. Second, creatively work towards funding projects onto a new stage. The Beijing liaison office LAN from simple secure funding, and the shift to a more directly involved in the project, from the small projects to large projects to introduce change, strengthening project work. Liaison Office in Beijing, always put the report convergence and implementation, as reported to national construction projects, I work a top priority, take the initiative to strengthen contacts with national ministries and provincial authorities on contact and, from top to bottom convergence projects in advance, timely feedback on the city and the County (district). Liaison Office in Beijing this year, and cooperate with, or directly with item 8 of the interface implemented on the national, provincial, for State investment of nearly 20 million Yuan. The blue Office closely around the city's four pillar industries, large projects and more mature projects, brand focus and direction of the project as an investment. Grasp the 消费税税率 比例税率和定额税率两种 卷烟和白酒比例税率和定额税率双重征收的形式 成品油定额税率 其他比例税率 营业税税率 1、建筑业、电信业、文化体育业～3% 2、金融保险业、服务业、销售不动产～转让无形资产～5% 3、娱乐业～5%-20%的幅度税率 增值税应纳税额计算 一、一般纳税人 应纳税额=当期销项税额-当期进项税额 销项税额=销售额×适用税率 1. 销售额的确定:全部价款+价外费用 2. 含税销售额的换算 不含税销售额=含税销售额?,1+适用税率, 3. 视同销售 ? 最近同类货物的平均价格 ? 组成计税价格=成本×,1+成本利润率,+消费税税额 4. 混合销售～货物销售额与非增值税应税劳务营业额的合计 5. 兼营行为～分别核算 6. 特殊销售 ? 折扣方式～销售额与折扣额在同一张发票上分别注明～按折扣后销售额,另 开发票～不得扣减 ? 以旧换新～新货物的同期销售价格。金银首饰～按销售方实际收取的不含税 的全部价款征收 ? 还本销售～货物的销售价格 ? 以物易物～各自发出～各自收到 ? 直销方式～想直销员收取的全部价款和价外费用 to find solutions. Especially valuable is, these two missions took the city in Beijing, the considerable work in blue, from yinglaisongwang, provide services to invite businessmen and for major projects, micromanaging, hands-on, real offices full service, full service role. Hotel in Pingliang, Pingliang building and printingBrush factory service quality and service levels have also been further enhanced. Second, creatively work towards funding projects onto a new stage. The Beijing liaison office LAN from simple secure funding, and the shift to a more directly involved in the project, from the small projects to large projects to introduce change, strengthening project work. Liaison Office in Beijing, always put the report convergence and implementation, as reported to national construction projects, I work a top priority, take the initiative to strengthen contacts with national ministries and provincial authorities on contact and, from top to bottom convergence projects in advance, timely feedback on the city and the County (district). Liaison Office in Beijing this year, and cooperate with, or directly with item 8 of the interface implemented on the national, provincial, for State investment of nearly 20 million Yuan. The blue Office closely around the city's four pillar industries, large projects and more mature projects, brand focus and direction of the project as an investment. Grasp the 7. 包装物押金～出租～出借～单独核算～1年之内～未过期～不并入,逾期未 收回～按包装物适用税率,包装物租金为价外费用, 8. 销售退回或折让～从当期的销项税额中扣减 9. 外币销售额～人民币折合率为销售额发生的当天或者当月1日的人民币外汇 中间价 10. 准予抵扣的进项税额 ? 取得增值税专用发票～ ? 购进货物或接受加工修理劳务的～用于《应税服务范围注释》所列项目 ? 纳税人自用的摩托车、汽车、游艇 ? 购进农产品～,增值税专用发票或海关专用扣税凭证, 进项税额=买价×扣除率 买家包括纳税人购进农产品在农产品发票或者销售发票上注明的价款和按规定缴纳的烟叶税 11. 不得抵扣的进项税额 ? 用于非增值税应税项目、免征增值税项目、集体福利或者个人消费的购进货 物或应税劳务,以建筑物或者构筑物为载体的附属设备和配套设施～不得抵 扣, ? 非正常损失 ? 国务院财政、税务主管部门规定纳税人自用消费品 ? 以上货物的运输费用和销售免税货物的运输路费 ? 增值税扣税凭证不合法 ? 简易办法征收 ? 兼营免税项目无法划分不得抵扣的进项 ? 接受试点人童工的应税劳务,1,简易征收,2,旅客运输,3,非正常损失 ? 已抵扣但事后改变用途或进货退出或折让～扣减进项 to find solutions. Especially valuable is, these two missions took the city in Beijing, the considerable work in blue, from yinglaisongwang, provide services to invite businessmen and for major projects, micromanaging, hands-on, real offices full service, full service role. Hotel in Pingliang, Pingliang building and printingBrush factory service quality and service levels have also been further enhanced. Second, creatively work towards funding projects onto a new stage. The Beijing liaison office LAN from simple secure funding, and the shift to a more directly involved in the project, from the small projects to large projects to introduce change, strengthening project work. Liaison Office in Beijing, always put the report convergence and implementation, as reported to national construction projects, I work a top priority, take the initiative to strengthen contacts with national ministries and provincial authorities on contact and, from top to bottom convergence projects in advance, timely feedback on the city and the County (district). Liaison Office in Beijing this year, and cooperate with, or directly with item 8 of the interface implemented on the national, provincial, for State investment of nearly 20 million Yuan. The blue Office closely around the city's four pillar industries, large projects and more mature projects, brand focus and direction of the project as an investment. Grasp the 二、小规模纳税人～不得抵扣进项 应纳税额=销售额×征收率 不含税销售额=含税销售额?,1+征收率, 三、进口货物 应纳税额=组成计税价格×税率 组成计税价格=关税完税价格+关税+消费税 关税完税价格=货价+货物运抵我国关境内输入地点起卸前的包装费、运费、保险费和其他劳务费 消费税应纳税额的计算 1. 从价计征 全部价款+价外费用 应纳消费品的销售额=含增值税的销售额?,1+增值税税率或征收率, 2. 从量计征 销售数量为生产、加工和进口数量 3. 复合计征 同1、2 4. 特殊情形 计税价格明显偏低且无正当理由～由主管机关核定,1,卷烟、白酒和小? 汽车 国家税务总局～报财政部备案,2,其他 省、自治区和直辖市国家 税务局,3,进口 海关 ? 用于换取生产资料和消费资料、投资入股和抵偿债务等方面～以同类应 税消费品的最高销售价格为计税依据 ? 白酒生产企业“品牌使用费”随白酒销售～价款组成部分 ? 从价计征连同包装物销售～并入销售额 ? 以旧换新金银首饰～同增值税 ? 外币同增值税 一、 生产销售 从价计征 应纳税额=销售额×比例税率 从量计征 应纳税额=销售数量×定额税率 to find solutions. Especially valuable is, these two missions took the city in Beijing, the considerable work in blue, from yinglaisongwang, provide services to invite businessmen and for major projects, micromanaging, hands-on, real offices full service, full service role. Hotel in Pingliang, Pingliang building and printingBrush factory service quality and service levels have also been further enhanced. Second, creatively work towards funding projects onto a new stage. The Beijing liaison office LAN from simple secure funding, and the shift to a more directly involved in the project, from the small projects to large projects to introduce change, strengthening project work. Liaison Office in Beijing, always put the report convergence and implementation, as reported to national construction projects, I work a top priority, take the initiative to strengthen contacts with national ministries and provincial authorities on contact and, from top to bottom convergence projects in advance, timely feedback on the city and the County (district). Liaison Office in Beijing this year, and cooperate with, or directly with item 8 of the interface implemented on the national, provincial, for State investment of nearly 20 million Yuan. The blue Office closely around the city's four pillar industries, large projects and more mature projects, brand focus and direction of the project as an investment. Grasp the 复合计征 应纳税额=销售额×比例税率+销售数量×定额税率 二、 自产自用 连续生产应税消费品～不征,其他～于移送时按纳税人生产的同类消费的销售价格计算,没有同类～组成计税价格 从价计征 组成计税价格=,成本+利润,?,1-比例税率, 应纳税额=组成计税价格×比例税率 复合计征 组成计税价格=,成本+利润+自产自用数量×定额税率,?,1-比例 税率, 应纳税额=组成计税价格×比例税率+自产自用数量×定额税率 三、 委托加工 从价 组成计税价格=,材料成本+加工费,?,1-比例税率, 应纳税额=组成计税价格×比例税率 复合 组成计税价格=,材料成本+加工费+委托加工数量×定额税率,?,1-比 例税率, 应纳税额=组成计税价格×比例税率+委托加工数量×定额税率 四、 进口环节 从价 组成计税价格=,关税完税价格+关税,?,1-消费税比例税率, 应纳税额=组成计税价格×消费比例税率 复合 组成计税价格=,材料成本+加工费+进口数量×定额税率,?,1-消费比 例税率, 应纳税额=组成计税价格×消费比例税率+进口数量×定额税率 营业税应纳税额 应纳税额=营业额×适用税率 1. 营业额～全部价款+价外费用 2. 特殊规定 ? 折扣～同增 ? 因财会核算办法改变将已缴纳过营业额的预收性质的价款逐期转为营业收to find solutions. Especially valuable is, these two missions took the city in Beijing, the considerable work in blue, from yinglaisongwang, provide services to invite businessmen and for major projects, micromanaging, hands-on, real offices full service, full service role. Hotel in Pingliang, Pingliang building and printingBrush factory service quality and service levels have also been further enhanced. Second, creatively work towards funding projects onto a new stage. The Beijing liaison office LAN from simple secure funding, and the shift to a more directly involved in the project, from the small projects to large projects to introduce change, strengthening project work. Liaison Office in Beijing, always put the report convergence and implementation, as reported to national construction projects, I work a top priority, take the initiative to strengthen contacts with national ministries and provincial authorities on contact and, from top to bottom convergence projects in advance, timely feedback on the city and the County (district). Liaison Office in Beijing this year, and cooperate with, or directly with item 8 of the interface implemented on the national, provincial, for State investment of nearly 20 million Yuan. The blue Office closely around the city's four pillar industries, large projects and more mature projects, brand focus and direction of the project as an investment. Grasp the 入～允许从当期营业额中扣除 ? 混合销售 ? 价格偏低,1,近期同类应税的平均价格,2,营业额=营业成本×,1+成本利 润率,?,1-营业税税率, ? 发生退款减除营业额～允许扣除 3. 具体规定 ?建筑业,1,分包～全部价款+价外费用 ,2,建筑业劳务～包括工程用材料、设备及其他物资和动力价款在内～不包括建设方提供的设备的价款 ,3,自建房屋对外销售～自建行为先按建筑业缴纳～再按销售不动产缴纳 ,4,装饰～向客户实际收取的人工费、管理费和辅助材料费用等收入～不包括自行采购的材料和设备价款 ,5,其他不包括设备价值 ? 金融业 ? 电信业 ? 文化体育业 ? 娱乐业～包括门票收费、台位费、点歌费、烟酒。饮料、茶水、鲜花、小吃 等收费及其他各项收费 ? 服务业,1,代理～全部价款和费用减除现行税收政策规定的可扣除部分的余 额。服务性单位从事餐饮中介的营业额为向委托方和餐饮企业实际收取的中 介服务费～不包括其带委托方转付的就餐费用,福利彩票机构发行销售彩票 取得的收入不征收,租赁业务的营业额为经营租赁业务所取得的租金收入全 额 ? 转让无形资产,1,转让土地使用权～以全部收入减去土地使用权购置或受让 原价后的余额,,2,转让抵债所得土地所有权～以全部收入减去抵债时该项 土地所玉泉作价后的余额 ? 销售不动产,1,销售或转让其购置的不动产～全部收入减去购置原价,2, 销售或转让抵债所得的不动产～全部收入减去抵债时作价 to find solutions. Especially valuable is, these two missions took the city in Beijing, the considerable work in blue, from yinglaisongwang, provide services to invite businessmen and for major projects, micromanaging, hands-on, real offices full service, full service role. Hotel in Pingliang, Pingliang building and printingBrush factory service quality and service levels have also been further enhanced. Second, creatively work towards funding projects onto a new stage. The Beijing liaison office LAN from simple secure funding, and the shift to a more directly involved in the project, from the small projects to large projects to introduce change, strengthening project work. Liaison Office in Beijing, always put the report convergence and implementation, as reported to national construction projects, I work a top priority, take the initiative to strengthen contacts with national ministries and provincial authorities on contact and, from top to bottom convergence projects in advance, timely feedback on the city and the County (district). Liaison Office in Beijing this year, and cooperate with, or directly with item 8 of the interface implemented on the national, provincial, for State investment of nearly 20 million Yuan. The blue Office closely around the city's four pillar industries, large projects and more mature projects, brand focus and direction of the project as an investment. Grasp the 增值税免税项目 1.农业生产者销售自产农产品 2.避孕药品和农具 3.古旧图书 4.直接用于科学研究、科学实验和教学的进口设备、仪器 5.外国政府、国际组织无偿捐助的进口物资和设备 6.由残疾人的组织直接进口供残疾人专用的物品 7.销售自己使用过的物品 营业税免征项目 1.托儿所、幼儿园、养老院、残疾人福利机构提供的育养服务、婚姻介绍、殡葬服务 2.残疾人员个人提供的劳务 3.医院、诊所和其他医疗机构提供的医疗服务 4.学校和其他教育机构提供的教育服务、学生勤工俭学提供的劳务 5.农业机耕、排灌、病虫害防治、植物保护、农牧保险以及相关技术培训业务～家禽、牲畜、水生动物的配种和疾病防治 6.纪念馆、博物馆、文化馆、文物保护单位管理机构、美术馆、展览馆、书画院、图书馆举办文化活动的门票收入～宗教场所举办文化、宗教活动的门票收入 7.境内保险机构为出口货物提供的保险产品 增值税征收范围 1.,有偿,销售货物～有形动产～包括电力、热力、气体 2.提供加工～修理修配劳务 3.进口货物 4.视同销售货物 (1).交付其他单位或个人代销 to find solutions. Especially valuable is, these two missions took the city in Beijing, the considerable work in blue, from yinglaisongwang, provide services to invite businessmen and for major projects, micromanaging, hands-on, real offices full service, full service role. Hotel in Pingliang, Pingliang building and printingBrush factory service quality and service levels have also been further enhanced. Second, creatively work towards funding projects onto a new stage. The Beijing liaison office LAN from simple secure funding, and the shift to a more directly involved in the project, from the small projects to large projects to introduce change, strengthening project work. Liaison Office in Beijing, always put the report convergence and implementation, as reported to national construction projects, I work a top priority, take the initiative to strengthen contacts with national ministries and provincial authorities on contact and, from top to bottom convergence projects in advance, timely feedback on the city and the County (district). Liaison Office in Beijing this year, and cooperate with, or directly with item 8 of the interface implemented on the national, provincial, for State investment of nearly 20 million Yuan. The blue Office closely around the city's four pillar industries, large projects and more mature projects, brand focus and direction of the project as an investment. Grasp the (2).销售代销 (3)设有两个以上机构并实行统一核算的纳税人～将货物从一个机构移送至其他机构用于销售～但相关机构设在同一县市的除外 (4)自产～对内或对外 (5)购进～对外 5.混合销售～同一次交易～同一个纳税人～同一个消费者～交易内容既涉及货物～又涉及非增值税 6.兼营行为～两类业务 7.特殊规定 (1)货物期货 (2)银行销售金银 (3)典当业的死当物品和寄售业代委托人销售寄售物品 (4)电信物品单独销售无线寻呼机～移动电话～不提供有关的电信劳务服务的 (5)缝纫业务 (6)融资租赁业务～租赁的货物的所有权转让给承租方 (7)基本建设单位和从事建筑安装业务的企业 (8)电力公司向发电企业收取的过网费 (9)旅店业和饮食业纳税人销售非现场消费的视频 (10)纳税人提供的矿产资源开采、挖掘、切割、破碎、分拣、洗选等劳物 营改增 1.交通运输业(1)陆路运输服务包括铁路运输和其他运输*(2)水路运输～远洋运输的承租、期租(3)航空运输～航空运输的湿租(4)管道运输 2.邮政业(1)邮政普遍服务～函件、包裹等邮件寄递～以及邮票发行、报刊发行和邮政汇兑等业务(2)邮政特殊～义务兵平等信函、机要通信、盲人读物和革命烈to find solutions. Especially valuable is, these two missions took the city in Beijing, the considerable work in blue, from yinglaisongwang, provide services to invite businessmen and for major projects, micromanaging, hands-on, real offices full service, full service role. Hotel in Pingliang, Pingliang building and printingBrush factory service quality and service levels have also been further enhanced. Second, creatively work towards funding projects onto a new stage. The Beijing liaison office LAN from simple secure funding, and the shift to a more directly involved in the project, from the small projects to large projects to introduce change, strengthening project work. Liaison Office in Beijing, always put the report convergence and implementation, as reported to national construction projects, I work a top priority, take the initiative to strengthen contacts with national ministries and provincial authorities on contact and, from top to bottom convergence projects in advance, timely feedback on the city and the County (district). Liaison Office in Beijing this year, and cooperate with, or directly with item 8 of the interface implemented on the national, provincial, for State investment of nearly 20 million Yuan. The blue Office closely around the city's four pillar industries, large projects and more mature projects, brand focus and direction of the project as an investment. Grasp the 士遗物的寄递业务(3)其他邮政～邮册等邮品销售、邮政代理业 3.部分现代服务业(1)研发和技术服务～包括研发服务、技术转让服务、技术咨询服务、能源管理服务、工程勘察勘探(2)信息技术服务～包括软件服务、电路设计及测试服务、 信息系统服务和业务管理服务(3)文化创意服务～包括设计服务、商标著作权转让服务、知识产权服务、广告服务和会议展览服务(4)物流辅助服务～包括航空服务～港口码头服务、货运客运场站服务、打捞救助服务、货物运输代理服务、代理报关服务、仓储服务、装卸搬运服务和收派服务(5)有形动产租赁(6)鉴证咨询服务～包括认证服务、鉴证服务和咨询服务(7)广播影视服务～包括广播影视节目的制作服务、发行服务和播映服务 消费税税目 烟、酒及酒精、化妆品、贵重首饰及珠宝玉石、鞭炮和焰火、成品油、汽车轮胎、摩托车、小汽车、高尔夫球及球具、高档手、游艇、木质一次性筷子、实木地板 营业税税目 1.建筑业～建筑工程、安装工程、修缮工程、装饰工程和其他工程作业,自建自用建筑物不是建筑夜的纳税范围,出资或投资入股的自建建筑物,管道煤气集资费,初装费,按“建筑业”营业税征收 2.金融保险业。,1,金融业。邮政储蓄业务按金融保险业税目征收。贷款、金融商品买卖、金融经济业、其他金融服务。金融机构往来不征～ 3.电信业。电报、电传、电话、电话机安装、电信物品销售及其他电信业务 4.文化体育业。经营浏览场所的业务是指公园、动物园及其他各种游览场所销售门票的业务。出租文化场所、以租赁方式为体育比赛提供场所的业务属于“服务业——租赁业” 5.娱乐业。包括经营歌厅、舞厅、卡拉OK歌舞厅、音乐茶座、台球、高尔夫球、保龄球场、网吧、游艺场等娱乐场所～以及娱乐场所为顾客进行娱乐活动提供服务的业务。 6.服务业。代理业,代销货物、介绍服务和其他代理业务,、旅店业、饮食业、旅游业,单位和个人在旅游境地经营索道、旅游游船、观光电梯、观光电车、景to find solutions. Especially valuable is, these two missions took the city in Beijing, the considerable work in blue, from yinglaisongwang, provide services to invite businessmen and for major projects, micromanaging, hands-on, real offices full service, full service role. Hotel in Pingliang, Pingliang building and printingBrush factory service quality and service levels have also been further enhanced. Second, creatively work towards funding projects onto a new stage. The Beijing liaison office LAN from simple secure funding, and the shift to a more directly involved in the project, from the small projects to large projects to introduce change, strengthening project work. Liaison Office in Beijing, always put the report convergence and implementation, as reported to national construction projects, I work a top priority, take the initiative to strengthen contacts with national ministries and provincial authorities on contact and, from top to bottom convergence projects in advance, timely feedback on the city and the County (district). Liaison Office in Beijing this year, and cooperate with, or directly with item 8 of the interface implemented on the national, provincial, for State investment of nearly 20 million Yuan. The blue Office closely around the city's four pillar industries, large projects and more mature projects, brand focus and direction of the project as an investment. Grasp the 区环保客车取得的收入按“服务业——旅游业”,、仓储业、租赁业、广告业和其他服务业 7.转让无形资产。转让土地使用权转让商誉和转让自然资源使用权。以无形资产投资入股～参与接受投资方的分配～共同承担投资风险～不征 销售不动产。销售建筑物和其他土地附着物 8.特殊规定 ?水利工程水费“服务业” ?电信单位销售电信物品～并未客户提供有关的电信劳务服务 ?单独提供林业管护劳务行为。销售林木及销售林木的同时提供林木管护劳务～征收增值税 ?单独提供按揭、代办服务业务的。随汽车销售提供的这类服务～增值税 ?商业企业进场费、广告促销费、上架费、展示费、管理费等～不属于平销返利～不冲减当期增值税进项税额～征营业税 ?矿山爆破、穿孔、表面附着物剥离和清理劳务以及矿井、巷道构筑劳务 ? 资产重组～涉及的不动产～土地使用权转让～不征收 to find solutions. Especially valuable is, these two missions took the city in Beijing, the considerable work in blue, from yinglaisongwang, provide services to invite businessmen and for major projects, micromanaging, hands-on, real offices full service, full service role. Hotel in Pingliang, Pingliang building and printingBrush factory service quality and service levels have also been further enhanced. Second, creatively work towards funding projects onto a new stage. The Beijing liaison office LAN from simple secure funding, and the shift to a more directly involved in the project, from the small projects to large projects to introduce change, strengthening project work. Liaison Office in Beijing, always put the report convergence and implementation, as reported to national construction projects, I work a top priority, take the initiative to strengthen contacts with national ministries and provincial authorities on contact and, from top to bottom convergence projects in advance, timely feedback on the city and the County (district). Liaison Office in Beijing this year, and cooperate with, or directly with item 8 of the interface implemented on the national, provincial, for State investment of nearly 20 million Yuan. The blue Office closely around the city's four pillar industries, large projects and more mature projects, brand focus and direction of the project as an investment. Grasp the