通天论坛

增值税扩围 “营改增”政策解读及应对核心策略

时间:2016-05-23作者:网站管理员浏览:

“YINGGAIZENG”DETUIXINGBUJINSHICAIWUWENTI,QIYEJINGYINGLINIANDEZHUANBIANCAISHIGUANJIAN。TONGSHI,DANGQIANZHONGGUOYIJINRUGUOJIHUADEFAZHANDAOLU,GUONEIJINGJIJISHEHUICHUXIANDESUOYOUWENTI,ZAIKEGUANSHANGDOUBUTONGCHENGDUDIBIAOXIANWEIGUOJIHUAWENTI,YINCI,BUJINYAOCONGFAZHANDEJIAODUKANDAI“YINGGAIZENG”,GENGYAOCONGGUOJIHUADESHIJIAOQUJIESHOUYIJIYINGDUI“YINGGAIZENG”。

增值税扩围的必然性

通天论坛 “YINGGAIZENG”WEI“ZOUCHUQU”FAZHANTIGONGZHICHENG。ZAI“YIDAIYILU”ZHANLVEXIA,QIYEYAOZOUXIANGGUOJISHICHANG,JIUBIXUYUQIJIEGUI,SHIYINGGUOJISHICHANGDEGUIZE。ZHEIYU“YINGGAIZENG”DEGUANXIZAIYU,“ZOUCHUQU”YIWEIZHEZHONGGUODUIWAIJINGJIMAOYIQINGKUANGFASHENGLEJUDABIANHUA,ZHUYAOTIXIANWEICONGYIHUOWUMAOYIWEIZHUZHUANBIANCHENGYIFUWUMAOYIWEIZHU,DUIHUOWUMAOYIZHENGSHOUZENGZHISHUI,ZAIMIANDUI“FANQINGXIAO”SHIKEYIBIMIANYIXIEBUBIYAODEMAFAN。ERZHONGGUOZAIHAIWAIZUIJUYOUJINGZHENGLIDETOUZIXIANGMU,RUTIELU、GONGLU、QIAOLIANGDENGJICHUSHESHIJIANSHEDOUYOUZAIYINGYESHUISHUIZHIXIATUISHUIHUISHOUDAOZHICAIDEFENGXIAN。SUOYI,CONGZHEIGEJIAODUJIANG,“YINGGAIZENG”WEIJIANZHUYEZAIGUOJISHICHANGJINGZHENGDAKAILEZHENGCETONGDAO。

通天论坛 “YINGGAIZENG”SHIGONGJICEJIEGOUXINGGAIGEDEZHONGYAONEIRONG。“YINGGAIZENG”DETICHU,YU“CHUANGXIN、XIEDIAO、LVSE、KAIFANG、GONGXIANG”FAZHANLINIANJIGONGJICEJIEGOUXINGGAIGEMIQIEXIANGGUAN,SHIYINLINGZHONGGUOJINGJIFAZHANDEZHONGYAOGAIGENEIRONG。DANGDESHIBAJIEWUZHONGQUANHUITICHULE“CHUANGXIN、XIEDIAO、LVSE、KAIFANG、GONGXIANG”DEFAZHANLINIAN,TICHUFAZHANBIXUSHIZUNXUNJINGJIGUILVDEKEXUEFAZHAN、BIXUSHIZUNXUNZIRANGUILVDEKECHIXUFAZHAN、BIXUSHIZUNXUNSHEHUIGUILVDEBAORONGXINGFAZHAN,ZUIZHONGLUOSHIZAIYAOJINXING“GONGJICE”GAIGE。ZHEISHIJIYUZHONGGUOJINGJIFAZHANZHONGCUNZAIDEKEGUANWENTIERTICHUDEJUTIJIEJUEBANFA。WEICI,2015NIANZHONGYANGJINGJIGONGZUOHUIYIQUEDINGLEJIEGOUXINGGAIGEDEWUDARENWU“SANQU、YIJIANG、YIBU”。KEYIKANCHU,“YINGGAIZENG”SHIJISHANGJIUSHIGONGJICEJIEGOUXINGGAIGEDEDIERXIANGZHONGYAONEIRONG,QIZHANLVEYIYIBUKEXIAOQU。

应对“营改增”的核心策略

通天论坛 DUIYUZENGZHISHUIDEYANJIU,ZHONGZAIDUIZHENGCEXIZEDEZHANGWO,YOUQISHIYAOBAWOXIANGGUANDEJIANMIANYOUHUIZHENGCE,ZHEISHIQIYEYINGDUIDEHEXIN。

YAOYINGDUI“YINGGAIZENG”,BIXUCHITOUYIXIAZHUYAODEZHIDUXINGWENJIAN:《GUANYUQUANMIANTUIKAIYINGYESHUIGAIZHENGZENGZHISHUISHIDIANDETONGZHI》、《YINGYESHUIGAIZHENGZENGZHISHUISHIDIANSHISHIBANFA》、《YINGYESHUIGAIZHENGZENGZHISHUISHIDIANYOUGUANSHIXIANGDEGUIDING》HE《YINGYESHUIGAIZHENGZENGZHISHUISHIDIANGUODUZHENGCEDEGUIDING》YIJIGUOJIASHUIWUZONGJUFABUDEQUANMIANYINGGAIZENGPEITAOWENJIAN。ZHEI5GEWENJIANYOUJIBENZHIDU,YEYOUJUTIDESHISHIXIZE,HAIYOUJIANMIANGUIDINGDENG,QIYEBIXURENZHENYANTAO、LINGHUI。

税负增加的主要原因

通天论坛 1.JIANZHULAOWUCHENGBENBUNENGDIKOU。YIBANGONGCHENGXIANGMU,LAOWUCHENGBENZHANZONGCHENGBENDEBIZHONGDA20%~30%,DANGENJUXIANXINGZENGZHISHUIGUIDING,LAOWUCHENGBENBUYUNXUDIKOU。

2.CAILIAOLAIYUANFANGSHIDUO,BUFENCAILIAOCHENGBENWUFAZUEDIKOU。JIANZHUQIYESHIYONGDESHA、TU、SHIDENGLINGXINGCAILIAOZAICAIGOUZHONGWANGWANGCUNZAI“JIUDIQUCAI,GETIGONGLIAO”DEQINGKUANG,SHANGYOUQIYEDUOWEIXIAOGUIMONASHUIRENHUOGETIHU,BUNENGTIGONGZENGZHISHUIZHUANYONGFAPIAO,XIANGYINGDEJINXIANGSHUIEYEJIUBUNENGDIKOU。

3.KUADIQUJINGYINGPUBIAN,FAPIAOQUDEKUNNAN,GUANLINANDUJIADA。JINNIANLAI,SUIZHEJIANZHUXINGYEJINGZHENGYALIDEZENGDA,JIANZHUQIYEFENFENXIANGWAISHENGSHITUOZHANYEWU,KUADIQUJINGYINGXIANXIANGJIAOWEIPUBIAN,ANZHAOYINGYESHUIZHENGCEGUIDING,JIANZHUQIYEXUZAIXIANGMUSUOZAIDINASHUI,DAN“YINGGAIZENG”HOU,ANZHAOXIANXINGZENGZHISHUIZHENGCEGUIDING,YAOXIANGJIGOUSUOZAIDINASHUI。ZHEIJIUYIWEIZHEJIGOUYINGDUIGEDIXIANGMUSHISHIGUOCHENGZHONGQUDEDEFAPIAOTONGYIGUANLI,ZHANGWOXIANGMUDEJINZHANCHENGDU、CAIWUZHUANGKUANGDENG,ZENGDALEQIYEDEGUANLINANDU。

通天论坛 4.SHUIKUANZIJINZHIFUYALIZENGJIA。JIANZHUXINGYEGONGCHENGKUANTUOQIANJIAOWEIYANZHONG,QIYEJIBENSHISHOUDAOHUOBIZIJINKAIJUFAPIAOSHIWANSHUI。DANSHI“YINGGAIZENG”ZHIHOU,YINGYESHUIZUOWEIDIFANGSHUIZHONGJIANGQUXIAO,DIFANGSHUIWUBUMENHUIJIADAQINGSHOUSHUIKUANLIDU,JIQIYEDAILAIHENDADEZIJINZHIFUYALI。

5.GAIBIANXIANXINGZAOJIATIXIDEJISHUIMOSHI,TOUBIAO、ZHONGBIAONANDUZENGDA。JIANZHUYESHIXING“YINGGAIZENG”ZHIHOU,QIKESHUIDUIXIANG、JISHUIFANGSHIYIJIJISHUIYIJUDOUFASHENGLEZHONGDABIANHUA,XIANYOUZAOJIAMOSHIBIXUGAIBIAN,BIXUCHUTAIYUZHIDUIYINGDEGONGCHENGZAOJIAHEJIJIATIXI,FOUZEJIANZHUYETOUBIAOBAOJIAJIANGWUZHANGKEXUN,ZHAOTOUBIAOYEJIANGSHIQUXIANGGUANZHENGCEZHICHIHEFALVYIJU。

DUIYUQIYELAISHUO,KEYICAIQUDECUOSHISHISHUIFUCHAOGUO3%DEBUFENSHIXINGJIZHENGJITUI,WENDINGSHUIFU。ZHENDUISHASHILIAODEJINXIANGSHUIDIKOUNANWENTI,KEJIEJIANCONGNONGYESHENGCHANZHESHOUZHONGSHOUGOUNONGCHANPINDEZUOFA,ANZHAO13%DEKOUCHULVHESHOUGOUPIAOJUSHANGZHUMINGDEMAIJIAJISUANYINGKOUCHUDEJINXIANGSHUIE。DUIYUCUNLIANGZICHAN(GUDINGZICHAN、LINSHISHESHI、ZHOUZHUANCAILIAO),ANJINGZHIZAIZHEJIUNIANXIANNEIANYIDINGDIKOULVDIKOUJINXIANGSHUI。

文章标签: 营改增 增值税
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