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财政部:营改增后酒店业纳税人税收负担总体下降

来源: 南方日报网络版     时间: 2019年09月17日 00:01:59
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(  中)(新)(网)(4月)(5日)(电)(据)(财)(政)(部)(网)(站)(消)(息)(,针)(对)(营)(改)(增)(后)(是)(否)(意)(味)(着)(对)(酒)(店)(业)(在)(原)(征)(收)(营)(业)(税)(的)(基)(础)(上)(增)(加)(征)(收)(了)(一)(道)(增)(值)(税)(这)(个)(问)(题)(,财)(政)(部)(回)(应)(称)(,酒)(店)(业)(的)(纳)(税)(人)(,在)(今)(年)(“五)(一)(”之)(前)(缴)(纳)(的)(是)(营)(业)(税)(,从)(今)(年)(“五)(一)(”之)(后)(,将)(不)(再)(缴)(纳)(营)(业)(税)(,改)(为)(缴)(纳)(增)(值)(税)(。总)(体)(上)(看)(,纳)(税)(人)(的)(税)(收)(负)(担)(一)(般)(都)(有)(不)(同)(程)(度)(的)(下)(降)(。  财)(政)(部)(税)(政)(司)(国)(家)(税)(务)(总)(局)(货)(物)(和)(劳)(务)(税)(司)(负)(责)(人)(:就)(营)(改)(增)(后)(酒)(店)(业)(税)(收)(负)(担)(问)(题)(答)(记)(者)(问)(:  近)(期)(,《第)(一)(财)(经)(日)(报)(》等)(媒)(体)(反)(映)(,“五)(一)(”假)(期)(期)(间)(,凯)(悦)(、洲)(际)(、万)(豪)(、希)(尔)(顿)(等)(国)(际)(酒)(店)(集)(团)(纷)(纷)(以)(营)(改)(增)(为)(名)(进)(行)(“五)(一)(涨)(价)(”,引)(起)(舆)(论)(广)(泛)(关)(注)(。据)(称)(,上)(海)(希)(尔)(顿)(酒)(店)(员)(工)(还)(举)(例)(说)(明)(涨)(价)(的)(理)(由)(是)(营)(改)(增)(,涨)(价)(的)(幅)(度)(是)(原)(房)(价)(的)(6.9%。就)(此)(问)(题)(,记)(者)(走)(访)(了)(财)(政)(部)(税)(政)(司)(、国)(家)(税)(务)(总)(局)(货)(物)(和)(劳)(务)(税)(司)(,两)(司)(负)(责)(人)(回)(答)(了)(记)(者)(有)(关)(提)(问)(。  一)(、营)(改)(增)(后)(是)(不)(是)(意)(味)(着)(对)(酒)(店)(业)(在)(原)(征)(收)(营)(业)(税)(的)(基)(础)(上)(增)(加)(征)(收)(了)(一)(道)(增)(值)(税)(?  答)(:全)(面)(推)(开)(营)(业)(税)(改)(征)(增)(值)(税)(,就)(是)(由)(征)(收)(营)(业)(税)(改)(为)(征)(收)(增)(值)(税)(,而)(不)(是)(在)(原)(征)(收)(营)(业)(税)(的)(基)(础)(上)(再)(征)(收)(一)(道)(增)(值)(税)(。也)(就)(是)(说)(,酒)(店)(业)(的)(纳)(税)(人)(,在)(今)(年)(“五)(一)(”之)(前)(缴)(纳)(的)(是)(营)(业)(税)(,从)(今)(年)(“五)(一)(”之)(后)(,将)(不)(再)(缴)(纳)(营)(业)(税)(,改)(为)(缴)(纳)(增)(值)(税)(。  增)(值)(税)(与)(营)(业)(税)(的)(计)(算)(方)(式)(不)(同)(:营)(业)(税)(直)(接)(依)(据)(销)(售)(额)(乘)(以)(税)(率)(计)(算)(应)(纳)(税)(额)(;而)(增)(值)(税)(按)(销)(售)(额)(乘)(以)(税)(率)(计)(算)(出)(销)(项)(税)(额)(后)(,还)(要)(扣)(减)(成)(本)(费)(用)(中)(的)(进)(项)(税)(额)(,才)(是)(最)(终)(的)(应)(纳)(税)(额)(。并)(且)(,增)(值)(税)(的)(计)(税)(销)(售)(额)(为)(不)(含)(税)(销)(售)(额)(,而)(营)(业)(税)(的)(计)(税)(销)(售)(额)(为)(含)(税)(销)(售)(额)(。  二)(、与)(原)(先)(缴)(纳)(营)(业)(税)(相)(比)(,酒)(店)(业)(改)(为)(缴)(纳)(增)(值)(税)(后)(,税)(收)(负)(担)(是)(增)(加)(了)(还)(是)(减)(少)(了)(?  答)(:我)(们)(作)(一)(个)(简)(单)(的)(比)(较)(。酒)(店)(业)(征)(收)(营)(业)(税)(时)(,纳)(税)(人)(无)(论)(其)(经)(营)(规)(模)(大)(小)(,都)(应)(以)(其)(取)(得)(的)(全)(部)(收)(入)((销)(售)(额)(),包)(括)(房)(费)(、服)(务)(费)(等)(,按)(照)(5%的)(税)(率)(计)(算)(缴)(纳)(营)(业)(税)(。改)(征)(增)(值)(税)(后)(,酒)(店)(业)(的)(纳)(税)(人)(可)(以)(分)(为)(两)(类)(:  第)(一)(类)(,年)(销)(售)(额)(在)(500万)(元)(以)(下)(的)(酒)(店)(,将)(其)(归)(为)(增)(值)(税)(小)(规)(模)(纳)(税)(人)(。按)(政)(策)(规)(定)(,这)(部)(分)(纳)(税)(人)(适)(用)(简)(易)(计)(税)(方)(法)(依)(照)(3%的)(征)(收)(率)(计)(算)(缴)(纳)(增)(值)(税)((即)(:销)(售)(额)(×3%),与)(原)(先)(5%的)(营)(业)(税)(税)(率)(相)(比)(,其)(税)(收)(负)(担)(直)(接)(下)(降)(约)(40%。  第)(二)(类)(,年)(销)(售)(额)(在)(500万)(元)(以)(上)(的)(酒)(店)(,将)(其)(归)(为)(增)(值)(税)(一)(般)(纳)(税)(人)(。这)(部)(分)(纳)(税)(人)(适)(用)(6%的)(增)(值)(税)(税)(率)(,增)(值)(税)(是)(价)(外)(征)(收)(而)(营)(业)(税)(是)(价)(内)(征)(收)(的)(,因)(此)(,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)(。也)(就)(是)(说)(,营)(改)(增)(后)(酒)(店)(业)(增)(值)(税)(一)(般)(纳)(税)(人)(,即)(使)(没)(有)(任)(何)(进)(项)(税)(可)(以)(抵)(扣)(,税)(负)(最)(多)(也)(只)(比)(营)(业)(税)(制)(度)(下)(增)(加)(0.66个)(百)(分)(点)(。而)(改)(革)(后)(,酒)(店)(的)(材)(料)(采)(购)(、设)(备)(采)(购)(、服)(务)(采)(购)(、不)(动)(产)(购)(置)(和)(租)(赁)(、办)(公)(支)(出)(等)(都)(可)(以)(获)(得)(进)(项)(抵)(扣)(,总)(体)(上)(看)(,纳)(税)(人)(的)(税)(收)(负)(担)(一)(般)(都)(有)(不)(同)(程)(度)(的)(下)(降)(。  例)(如)(,某)(酒)(店)(为)(增)(值)(税)(一)(般)(纳)(税)(人)(,当)(月)(销)(售)(收)(入)((含)(税)()106万)(元)(,同)(期)(采)(购)(设)(备)(、材)(料)(等)(成)(本)(支)(出)(11.7万)(元)(,取)(得)(增)(值)(税)(专)(用)(发)(票)(上)(注)(明)(的)(进)(项)(税)(额)(为)(1.7万)(元)(。在)(营)(业)(税)(制)(度)(下)(,纳)(税)(人)(当)(期)(应)(缴)(纳)(的)(营)(业)(税)(为)(:106×5%=5.3万)(元)(;在)(增)(值)(税)(制)(度)(下)(,纳)(税)(人)(当)(期)(应)(缴)(纳)(的)(增)(值)(税)(为)(:106÷(1+6%)×6%-1.7=4.3万)(元)(。同)(样)(的)(收)(入)(水)(平)(,改)(革)(后)(增)(值)(税)(相)(比)(较)(营)(业)(税)(少)(负)(担)(税)(款)(1万)(元)(。  三)(、5月)(1日)(全)(面)(实)(施)(营)(改)(增)(试)(点)(在)(即)(,如)(何)(确)(保)(酒)(店)(业)(税)(负)(只)(减)(不)(增)(?  答)(:在)(营)(改)(增)(制)(度)(设)(计)(过)(程)(中)(,已)(充)(分)(考)(虑)(了)(酒)(店)(业)(特)(点)(,只)(要)(把)(政)(策)(不)(折)(不)(扣)(落)(实)(好)(,一)(般)(来)(说)(,酒)(店)(企)(业)(税)(负)(水)(平)(将)(会)(出)(现)(不)(同)(程)(度)(的)(下)(降)(。但)(由)(于)(酒)(店)(业)(业)(态)(多)(样)(,包)(括)(住)(宿)(、餐)(饮)(、理)(发)(、健)(身)(、休)(闲)(等)(多)(种)(服)(务)(,政)(策)(适)(用)(、税)(收)(征)(管)(比)(较)(复)(杂)(,财)(税)(部)(门)(将)(重)(点)(对)(其)(进)(行)(纳)(税)(培)(训)(和)(政)(策)(辅)(导)(,税)(务)(部)(门)(将)(在)(增)(值)(税)(发)(票)(的)(领)(取)(、开)(具)(以)(及)(进)(项)(发)(票)(的)(取)(得)(等)(方)(面)(,做)(好)(纳)(税)(服)(务)(工)(作)(,帮)(助)(企)(业)(尽)(快)(适)(应)(增)(值)(税)(制)(度)(。  企)(业)(也)(要)(做)(好)(充)(分)(准)(备)(,在)(规)(范)(经)(营)(活)(动)(特)(别)(是)(财)(务)(核)(算)(上)(及)(时)(调)(整)(,以)(迅)(速)(适)(应)(税)(制)(转)(换)(。同)(时)(,酒)(店)(业)(采)(购)(的)(进)(项)(种)(类)(也)(较)(多)(,既)(有)(服)(务)(又)(有)(货)(物)(,货)(物)(中)(还)(包)(括)(设)(备)(、房)(屋)(、农)(产)(品)(等)(,企)(业)(应)(当)(加)(强)(采)(购)(环)(节)(的)(管)(理)(,充)(分)(取)(得)(进)(项)(发)(票)(,实)(现)(税)(负)(合)(理)(降)(低)(。
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