澳门广东会

澳门广东会NINHAO,HUANYINGLAIDAOHUACAIHUIJI

华财财税服务电话400-605-1919

增值税税率调整对企业税负的影响

时间:2019-04-17 编辑:华财会计

  两会释放了降增值税税率的信号,预计16%的增值税税率会调整为13%,10%的税率会调整为9%,而6%的税率维持不变。这样,就有纳税人问了:

  “WOMENQIYETIGONGZENGZHISHUIYINGSHUIFUWU,SHIYONG6%DESHUILV,DIAOZHENGQIANKEYIDIKOU16%HUO10%DEJINXIANGSHUI,DIAOZHENGHOUQUEZHINENGDIKOU13%HUO9%DEJINXIANGSHUI,SHIFOUHUIZENGJIASHUIFU?”

澳门广东会  “RUGUOANBUHANSHUIJINEZUOWEISHOUFUKUANDEJISHU,DUIYULIUTONGHUANJIEDEQIYE,LIRUNMEIYOUYINGXIANG,SHIFOUSHIJIXIANGSHOUBUDAOJIANSHUIDEHONGLI??”

  “FANGDICHANQIYEXIANZAISHOUDEYUSHOUKUANYIYUJIAOLEZENGZHISHUI,SHIJIJIAOFANGSHISHUILVYIDIAOZHENG,NEIJIAOFANGSHISHIAN10%JITIXIAOXIANGSHUI、HAISHIAN9%JITIXIAOXIANGSHUI?YIBANNASHUIRENYIBANJISHUIBANFAHESUANDEKAIFACHANPIN,XIAOSHOUSHITUDIJIAKUANDIJIANDEZENGZHISHUIXIAOXIANGSHUIE,JISUANSHIANQUDETUDISHIDESHUILV10%、HAISHIZENGZHISHUIYINGSHUISHOURUSHIXIANJINSHIYONGDE9%DESHUILVJISUAN?”

澳门广东会  WEILEPAIJIENASHUIRENDEGEZHONGYILVHEDANXIN,WOMENXUYAOCONGZENGZHISHUIJIBENSHEJIYUANLILAIFENXI。

  SHOUXIAN,WOMENDOUZHIDAOZENGZHISHUISHILIUZHUANSHUI,SHIDUIYEWULIUZHUANGUOCHENGZHONGZENGZHIEZHENGSHOUDESHUIZHONG。DANZAISHISHIZHONGWEILEBIANYUCAOZUO,ZHIXINGDIKOUDEZHIDU,JIYIXIAOXIANGSHUIEJIANQUJINXIANGSHUIEJISUANYINGJIAODEZENGZHISHUI。

  LINGWAIYIGEHENZHONGYAODETEDIANSHIZENGZHISHUISHUYUJIAWAISHUI。

澳门广东会  JIEHEYISHANGZENGZHISHUIJIBENTEDIAN,QIYEXIAOSHOUHUOWUDEXIAOXIANGSHUIESHIQIYEZAIXIAOSHOUHUOWUSHI,YUHUOWUJIAKUANYIQIXIANGGOUMAIFANGSHOUQUDESHUIKUAN。YEJIUSHISHUO,NINGONGSIYI116YUANMAILEHUOWU,XIANGKEHUSHOUQUDE116YUANSHIYOULIANGBUFENZUCHENG:YIBUFENSHIHUOKUAN100YUAN,LINGYIBUFENSHI16YUANDESHUIKUAN;RUGUOSHUILVCONG16%JIANGDAOLE13%,NEININGONGSIXIAOSHOUSHIXIANGKEHUSHOUQUDEKUANXIANGJIUSHI100YUANDEHUOKUANHE13YUANDESHUIKUAN。GOUMAIFANGRUGUOSHIZHONGDUANXIAOFEIZHE,NEIMESHUIKUANJIUSHIJIANGLE3YUAN。RUGUOGOUMAIFANGSHICHUYULIUZHUANHUANJIEDEZHONGJIANQIYE,NEIMETAZHIFU116YUANSHI,TAKEYIDI16YUAN,SHIYINWEITAFUKUANDEJINEZHONGJIUBAOHAN16YUANDESHUIKUAN;RUGUOSHUILVJIANGDIHOU,LIUZHUANHUANJIEDEGOUMAIFANGZHIFUDEJIAKUANSHI100YUANDEHUOKUANHE13YUANDESHUIKUAN,SUOYI,KEYIDIKOUDESHUIKUANSHI13YUAN。

  SUOYI,TIGONGZENGZHISHUIYINGSHUIFUWU,SHIYONG6%DESHUILV,DIAOZHENGQIANKEYIDIKOU16%HUO10%DEJINXIANGSHUI,DIAOZHENGHOUQUEZHINENGDIKOU13%HUO9%DEJINXIANGSHUI,SHIYINWEISHUILVDIAOZHENGHOU,CAIGOUSHIZHIFUJIAKUANSHIBAOHANDESHUIKUANJIUSHIAN13%HUO9%SUANCHUDEJINE,YINWEIZHIFUDESHAOLE,SUOYIDIKOUDESHAOLE。SHUILVDIAOZHENGHOU,QIYEBINGMEIYOUSHAODIKOUJINXIANGSHUI,DAOSHIZAIZHIFUHUOKUANDESHIHOUJIUSHAOFULE,ZEBUSHIDENGXIAOSHOUHUOWUHOUDIJIANYINGNASHUIE,SHIQIYEKEKONGZHIDEXIANJINZENGDUO。

  ANZHAOSHANGMIANFENXI,SHUILVDIAOZHENGQIAN、HOU,QIYEXIAOSHOUHUOWUSHISHOUDEHUOKUANBUBIAN(DOUSHI100YUAN,ZHISHISHUIKUANBUFENYOU16YUANBIANCHENGLE13YUAN),CAIGOUDECHENGBENYEMEIYOUBIANHUA,SHUILVDEDIAOZHENGDUIQIYELIRUNJIUMEIYOUYINGXIANG,JIANGSHUILVDUIQIYEYOUSHENMEYIYI?

澳门广东会  QIANMIANSHUODAOZENGZHISHUISHIDUIHUOWULIUZHUANGUOCHENGZHONGZENGZHIEZHENGSHOUDESHUI。QIYEXIAOSHOUSHOURUYUCAIGOUCHENGBENMEIYOUGAIBIANDEQINGKUANGXIA,GAICHANPINDEZENGZHIEJIUMEIYOUBIANHUA,DANSHIYONGSHUILVJIANGDI,NEIMEQIYEZENGZHISHUISHUIEHUIJIANSHAO,ZENGZHISHUISHUIFUJIUHUIJIANGDI。SUOYIZENGZHISHUISHUILVJIANGDIHOU,LIUTONGHUANJIEDEQIYEJIAODEZENGZHISHUIHAISHIHUIJIANSHAO。ZHISHIYINWEIZENGZHISHUISHIJIAWAISHUI,SUOYIBUHUIYINGXIANGDAOLIRUN(BUKAOLVZENGZHISHUIFUJIASHUIFEI)。

澳门广东会  ZUIHOU,ZENGZHISHUIJITISHISHIYONGDESHUILVYINGDANGSHIZENGZHISHUINASHUIYIWUFASHENGSHIDEYOUXIAOSHUILV。SUOYI,FANGDICHANQIYEXIAOSHOUKAIFACHANPINSHOUDAOYUSHOUKUANSHIMEIYOUFASHENGNASHUIYIWU,ZHISHIYUJIAOZENGZHISHUI;DENGJIAOFUFANGCHANSHIJIFASHENGLENASHUIYIWUSHISHIYONGDEZENGZHISHUISHUILVYIDIAOZHENGWEI9%DE,ZEJISUANXIAOSHOUKAIFACHANPINDEXIAOXIANGSHUIESHIYONGDESHUILVYINGDANGWEI9%。ERYIBANNASHUIRENXIAOSHOUKAIFACHANPINSHIYONGYIBANJISHUIBANFASHI,JISUANXIAOXIANGSHUIESHI,KEYIKOUCHUTUDIJIAKUANHOUJISUAN,JISUANGONGSHIWEI(SHOUQUDEQUANBUJIAKUAN-KEKOUCHUDETUDIJIAKUAN)/(1+SHIYONGSHUILV)*SHIYONGSHUILV,SUOYISHUILVDIAOZHENGHOU,TUDIJIAKUANJISUANDEXIAOXIANGSHUIEDIJIANSHIANNASHUIYIWUFASHENGSHISHIYONGDESHUILVJISUAN,ERBUSHIQUDETUDISHISHIYONGDESHUILVJISUAN。BENZHISHANGYUDIKOUJINXIANGSHUIEHAISHIBUYIYANGDE。

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