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“营改增”后,建筑业纳税人最关注的26个热点问

时间:2016-07-08 17:09点击:

牛牛影院免费线看 zhaiyao:yinggaizenghoujianzhuyenashuirenzuiweiguanzhuderedianwentiyounaxie?qiyezaishuiwufangmiandeshijikunnanshishenme?jinri,beijingguoshuiguinashulileyinggaizenghoujianzhuyenashuirenzuiweiguanzhude26geredianwenti,xiwangduijianzhuyeqiyeshunlishishishenbaotigongbangzhu。

yinggaizeng

 

yi、jianzhufuwushuilvhezhengshoulvshizenmeguidingde?

da:yibannashuirenshiyongshuilvwei11%;xiaoguimonashuirentigongjianzhufuwu,yijiyibannashuirentigongkexuanzejianyijishuifangfadejianzhufuwu,zhengshoulvwei3%。

er、gangjiegouzhizuoanzhuangyewushiquanean17%jiaoshui、haishiquanean11%jiaoshui、haishizhizuoan17%jiaoshuianzhuangan11%jiaoshui?

da:shangshushuyujianyingxingwei,gangjiegouzhizuoan17%jishui,anzhuangyewuanzhaoan11%jishui。

牛牛影院免费线看 san、jianzhuyenashuirenshenmeqingkuangxiakeyixuanzejianyizhengshou?

牛牛影院免费线看 da :(yi)yibannashuirenyiqingbaogongfangshitigongdejianzhufuwu,keyixuanzeshiyongjianyijishuifangfajishui。(er)yibannashuirenweijiagonggongchengtigongdejianzhufuwu,keyixuanzeshiyongjianyijishuifangfajishui。(san)yibannashuirenweijianzhugongchenglaoxiangmutigongdejianzhufuwu,keyixuanzeshiyongjianyijishuifangfajishui。

牛牛影院免费线看 jianzhugongchenglaoxiangmu,shizhi:1.《jianzhugongchengshigongxukezheng》zhumingdehetongkaigongriqizai2016nian4yue30riqiandejianzhugongchengxiangmu。2.《jianzhugongchengshigongxukezheng》weizhuminghetongkaigongriqi,danjianzhuhetongzhumingdekaigongriqizai2016nian4yue30riqiandejianzhugongchengxiangmu。3.weiqude《jianzhugongchengshigongxukezheng》de,jianzhugongchengchengbaohetongzhumingdekaigongriqizai2016nian4yue30riqiandejianzhugongchengxiangmu。

si、jianzhufuwuyibannashuirenduilaoxiangmuyixuanzeanjianyijishuifangfajiaonazengzhishui,weiman36geyuede,nengfoubiangengweiyibanjishuifangfajishui?

da:buneng。genju《caizhengbu guojiashuiwuzongjuguanyuquanmiantuikaiyingyeshuigaizhengzengzhishuishidiandetongzhi》(caishui[2016]36 hao)xiangguanguiding,yibannashuirenweijianzhugongchenglaoxiangmutigongdejianzhufuwu,keyixuanzeshiyongjianyijishuifangfajishui,danyijingxuanze,36geyueneibudebiangeng。

wu、meiyoukaigongxukezhenghebeianhetong,dangongchengshijikaigongriqizai4yue30riqiande,xutigongshenmecailiaozuozheng,cainengrendingweilaoxiangmu?

da:《yingyeshuigaizhengzengzhishuishidianyouguanshixiangdeguiding》zhongguiding,jianzhugongchenglaoxiangmushizhi:(yi)《jianzhugongchengshigongxukezheng》zhumingdehetongkaigongriqizai2016nian4yue30riqiandejianzhugongchengxiangmu;(er)《jianzhugongchengshigongxukezheng》weizhuminghetongkaigongriqi,danjianzhugongchengchengbaohetongzhumingdekaigongriqizai2016nian4yue30riqiandejianzhugongchengxiangmu;(san)weiqude《jianzhugongchengshigongxukezheng》de,jianzhugongchengchengbaohetongzhumingdekaigongriqizai2016nian4yue30riqiandejianzhugongchengxiangmu。duiyuxianshizhongcunzaide《jianzhugongchengshigongxukezheng》yijijianzhugongchengchengbaohetongdoumeiyouzhumingkaigongshijiandeqingkuang,anzhaoshizhizhongyuxingshideyuanze,zhiyaonashuirenkeyitigong2016nian4yue30riqianshijiyikaigongdezhengming,keyianzhaojianzhugongchenglaoxiangmujinxingshuiwuchuli。

liu、jianzhuyenashuirenbutongdejianzhuxiangmu,shifoukeyixuanyongbutongdejishuifangfa?

da:keyi。jianzhuqiyezhongdezengzhishuiyibannashuiren,keyijiubutongdexiangmu,fenbiexuanzeshiyongyibanjishuifangfahuojianyijishuifangfa。

牛牛影院免费线看 qi、yigejianzhugongchengzongbaoyijingmanzulaoxiangmurendingtiaojian,shixingjianyizhengshou,xiayoufenbaoruhejiandingshifoushixingjianyizhengshouweiyumingque,xianshiqingkuangshi5yue1rizhihou,henduolaoxiangmuluxuyuxiayoufenbaoqiandinghetong,danqueshu“weijianzhugongchenglaoxiangmutigongdejianzhufuwu”,cileifenbaodanweikeyianlaoxiangmushixingjianyijizhengma?

da:genju《yingyeshuigaizhengzengzhishuishidianyouguanshixiangdeguiding》,《jianzhugongchengshigongxukezheng》zhumingdehetongkaigongriqizai2016nian4yue30riqiandejianzhugongchengxiangmu,jianzhugongchengzongbaofanganzhaolaoxiangmuxuanzejianyijishuifangfajishui,qiyufenbaofangzai5yue1rihouqiandingfenbaohetongde,fenbaofangkeyixuanzejianyijishuifangfajishui。

牛牛影院免费线看 《jianzhugongchengshigongxukezheng》weizhuminghetongkaigongriqihuozheweiqude《jianzhugongchengshigongxukezheng》,danjianzhugongchengchengbaohetongzhumingkaigongriqizai4yue30rizhiqiandejianzhugongchengxiangmu,jianzhugongchengzongbaofanganzhaolaoxiangmuxuanzejianyijishuifangfajishui,qiyufenbaofangzai5yue1rihouqiandingfenbaohetong,fenbaofangbukeyianlaoxiangmuxuanzejianyijishui。

ba、jianzhuyelaoxiangmuxuanzejianyijishui,bunengdikoujinxiangshui,danruguoqudelezengzhishuizhuanyongfapiao,shiyaoxianrenzhengzaizuojinxiangshuizhuanchu,haishiburenzhengzhijieyihanshuijiajinchengbenni?

牛牛影院免费线看 da:genju《yingyeshuigaizhengzengzhishuishidianyouguanshixiangdeguiding》,budedikouqieweidikoujinxiangshuiedegudingzichan、wuxingzichanhuozhebudongchan,fashengyongtugaibian,yongyuyunxudikoujinxiangshuiedeyingshuixiangmu,kezaiyongtugaibiandeciyueanzhaoxiangguangongshijisuankedikoudejinxiangshuie。yinci,weibimianyongtufashengzhuanbianshi,yinqudezengzhishuizhuanyongfapiaoweirenzhengzaochengwufadikoujinxiangshuie,jianzhuyenashuirenqudegudingzichan、wuxingzichanhuozhebudongchanzhuanyongyujianyijishuixiangmude,yingjiangzhuanyongfapiaorenzhengdanbujinxingdikou,daizhuanbianyongtushijuyijisuanjinxiangshuie。

jiu、fenbaodikoujinedayukaipiaojine,shifoubuyongyujiao,zhijiehuijigousuozaidikaipiao,fenbaodikoudeziliaoshuiwujuhaixuyaoshenhema?

牛牛影院免费线看 da:fenbaodikoujinedayukaipiaojinede,dangqibuyongyujiao。nashuirenyingzuohaojilu,daiqudequanbukuanxiangshizaiyuyiyujiao。

牛牛影院免费线看 shi、jianzhuyejianyijishuibeian,yingzaixiangmusuozaidibeianhaishizaijigousuozaidibeian?

da:jigousuozaidi。

shiyi、jianzhuxiangmucaiyongbutongjishuifangfade,zai2016nian5yue1rihoujungongde,chuzhijieyudegongchengwuziruhejishui?

da:(yi)caiqujianyijishuifangfadejianzhugongchenglaoxiangmu,zai2016nian5yue1rihoujungongde,chuzhijieyude4yue30riqiangourudegongchengwuzi,yinganzhaohuowudeshiyongshuilvjisuanjiaonazengzhishui。

(er)duicaiqujianyijishuifangfadejianzhugongchenglaoxiangmu,zai5yue1rihougoujindegongchengcailiao,fashengzhuanrang、bianmaihechuzhidengyingshuixingweide,anzhaohuowudeshiyongshuilvjisuanjiaonazengzhishui。

(san)2016nian5yue1rihou,nashuirenqudezengzhishuizhuanyongfapiaoxianxingshenbaozengzhishuijinxiangshuie,houqianzhaojianyijishuifangfajianzhugongchengxiangmudegongchengcailiaoshijitourushiyongdeshulianghejine,zaidangqizuojinxiangshuiezhuanchu。jungongjiesuanhou,chuzhijieyudegongchengwuziqudedeshouruanzhaohuowudeshiyongshuilvjisuanjiaonazengzhishui。

shier、nashuirentigongjianzhufuwu,zonggongsiweisuoshufengongsidejianzhuxiangmugoumaihuowu、fuwuzhifuhuokuanhuoyinxingchengdui,zaochenggoujinhuowudeshijifukuandanweiyuqudezengzhishuizhuanyongfapiaoshangzhumingdegouhuodanweimingchengbuyizhide,nengfoudikouzengzhishuijinxiangshuie?

答:根据有关规定,对分公司购买货物从供应商取得的增值税专用发票,由总公司统一支付货款,造成购进货物的实际付款单位与发票上注明的购货单位名称不一致的,不属于《国家税务总局关于加强增值税征收管理若干问题的通知》(国税发〔1995〕192号)第一条第(三)款有关规定的情形,允许抵扣增值税进项税额。
因此,分公司购买货物从供应商取得的增值税专用发票,由总公司统一支付货款,造成购进货物的实际付款单位与发票上注明的购货单位名称不一致的,允许抵扣增值税进项税额。

牛牛影院免费线看 shisan、 naxiejianzhuyenashuirenshiyongquxiaorenzheng?

牛牛影院免费线看 da:duinashuixinyongaji、bjidejianzhuyezengzhishuiyibannashuiren,qudexiaoshoufangshiyongzengzhishuifapiaoguanlixinxitongkaijudezengzhishuizhuanyongfapiaokeyibujinxingsaomiaorenzheng,tongguozengzhishuifapiaoshuikongkaipiaoruanjiandenglubenshengzengzhishuifapiaochaxunpingtai,chaxun、xuanzebinggouxuanyongyushenbaodikouhuozhechukoutuishuidezengzhishuifapiaoxinxi。

weinarunashuixinyongaji、bjidejianzhuyezengzhishuiyibannashuiren,2016nian5yuezhi7yueqijianyeshiyongquxiaorenzheng。

shisi、yibannashuirenkuaxian(shi)tigongjianzhufuwu,shiyongyibanjishuifangfade,yingruhejiaonazengzhishui?

da:genju《caizhengbu guojiashuiwuzongjuguanyuquanmiantuikaiyingyeshuigaizhengzengzhishuishidiandetongzhi》(caishui〔2016〕36hao)guiding,yibannashuirenkuaxian(shi)tigongjianzhufuwu,shiyongyibanjishuifangfajishuide,yingyiqudedequanbujiakuanhejiawaifeiyongweixiaoshouejisuanyingnashuie。nashuirenyingyiqudedequanbujiakuanhejiawaifeiyongkouchuzhifudefenbaokuanhoudeyue,anzhao2%deyuzhenglvzaijianzhufuwufashengdiyujiaoshuikuanhou,xiangjigousuozaidizhuguanshuiwujiguanjinxingnashuishenbao。

shiwu、yibannashuirenkuaxian(shi)tigongjianzhufuwu,shiyongjianyijishuifangfade,yingruhejiaonazengzhishui?

da:genju《caizhengbu guojiashuiwuzongjuguanyuquanmiantuikaiyingyeshuigaizhengzengzhishuishidiandetongzhi》(caishui〔2016〕36hao)guiding,yibannashuirenkuaxian(shi)tigongjianzhufuwu,xuanzeshiyongjianyijishuifangfajishuide,yingyiqudedequanbujiakuanhejiawaifeiyongkouchuzhifudefenbaokuanhoudeyueweixiaoshoue,anzhao3%dezhengshoulvjisuanyingnashuie。nashuirenyinganzhaoshangshujishuifangfazaijianzhufuwufashengdiyujiaoshuikuanhou,xiangjigousuozaidizhuguanshuiwujiguanjinxingnashuishenbao。

shiliu、xiaoguimonashuirenkuaxian(shi)tigongjianzhufuwuyingruhejiaonazengzhishui?

da:genju《caizhengbu guojiashuiwuzongjuguanyuquanmiantuikaiyingyeshuigaizhengzengzhishuishidiandetongzhi》(caishui〔2016〕36hao)guiding,xiaoguimonashuirenkuaxian(shi)tigongjianzhufuwu,yingyiqudedequanbujiakuanhejiawaifeiyongkouchuzhifudefenbaokuanhoudeyueweixiaoshoue,anzhao3%dezhengshoulvjisuanyingnashuie。nashuirenyinganzhaoshangshujishuifangfazaijianzhufuwufashengdiyujiaoshuikuanhou,xiangjigousuozaidizhuguanshuiwujiguanjinxingnashuishenbao。

shiqi、yibannashuirenkuaxian(shi、qu)tigongjianzhufuwu,shiyongyibanjishuifangfade,ruhejisuanyingyujiaoshuikuan?

da:yingyujiaoshuikuan=(quanbujiakuanhejiawaifeiyong-zhifudefenbaokuan) ÷(1+11%)×2%。

shiba、yibannashuirenkuaxian(shi、qu)tigongjianzhufuwu,shiyongjianyijishuifangfade,ruhejisuanyingyujiaoshuikuan?

牛牛影院免费线看 da:yingyujiaoshuikuan=(quanbujiakuanhejiawaifeiyong-zhifudefenbaokuan) ÷(1+3%)×3%。

shijiu、xiaoguimonashuirenkuaxian(shi、qu)tigongjianzhufuwu,ruhejisuanyingyujiaoshuikuan?

da:yingyujiaoshuikuan=(quanbujiakuanhejiawaifeiyong-zhifudefenbaokuan) ÷(1+3%)×3%。

牛牛影院免费线看 ershi、kuaquxiantigongjianzhufuwudexiaoguimonashuiren,nengfouzailaowudidaikaizengzhishuizhuanyongfapiao?

da:keyi。genju《guojiashuiwuzongjuguanyufabunashuirenkuaxian(shi、qu)tigongjianzhufuwuzengzhishuizhengshouguanlizanxingbanfa》degonggao(guojiashuiwuzongjugonggao2016niandi17hao)deguiding,xiaoguimonashuirenkuaxian(shi、qu)tigongjianzhufuwu,bunengzixingkaijuzengzhishuifapiaode,kexiangjianzhufuwufashengdizhuguanguoshuijiguananzhaoqiqudedequanbujiakuanhejiawaifeiyongshenqingdaikaizengzhishuifapiao。

牛牛影院免费线看 ershiyi、tigongjianzhufuwuyujiaoshuikuandijianyingnashuiewenti。

da:genju《nashuirenkuaxian(shi、qu)tigongjianzhufuwuzengzhishuizhengshouguanlizanxingbanfa》(guojiashuiwuzongjugonggao2016niandi17hao)dibatiaoguiding,nashuirenkuaxian(shi、qu)tigongjianzhufuwu,xiangjianzhufuwufashengdizhuguanguoshuijiguanyujiaodezengzhishuishuikuan,keyizaidangqizengzhishuiyingnashuiezhongdijian,dijianbuwande,jiezhuanxiaqijixudijian。

牛牛影院免费线看 ershier、jiagongcailiaoshifoujirujianzhufuwuxiaoshoue?

da:genju《yingyeshuigaizhengzengzhishuishidianshishibanfa》disanshiqitiaoguiding,xiaoshoueshizhinashuirenfashengyingshuixingweiqudequanbujiakuanhejiawaifeiyong。jiagongcailiaobushuyunashuirenfashengyingshuixingweiqudedequanbujiakuanhejiawaifeiyong,yincibujirujianzhufuwuxiaoshoue。

ershisan、xiaoshoujianzhufuwuruhekaijufapiao?

牛牛影院免费线看 da:genju《guojiashuiwuzongjuguanyuquanmiantuikaiyingyeshuigaizhengzengzhishuishidianyouguanshuishouzhengshouguanlishixiangdegonggao》(guojiashuiwuzongjugonggao2016niandi23hao)disitiaodi(san)xiangguiding,tigongjianzhufuwu,nashuirenzixingkaijuhuozheshuiwujiguandaikaizengzhishuifapiaoshi,yingzaifapiaodebeizhulanzhumingjianzhufuwufashengdixian(shi、qu)mingchengjixiangmumingcheng。

ershisi、ruguoyigenashuizhutidefapiaokaijucaiyongzhufenjifangshi,qingwenzaiqiyemingchengheshuihaoxiangtongdeqingkuangxia,zhufenjikaipiaoxinxizhongdedizhi、dianhuahekaihuxingzhanghaonengfouyouduoge,jimeigefenjishiyongdandudedizhi、dianhuahekaihuxingzhanghao?

da:zhufenjikaipiaoxinxixuyizhi,meigefenjibudeshiyongdandudedizhi、dianhuahekaihuxingzhanghaokaijufapiao。

ershiwu、jianzhuyenashuirennaruyinggaizengshidianzhiriqianfashengdeyingshuixingwei,yinshuishoujianchadengyuanyinxuyaobujiaoshuikuande,yingruhebujiao?

da:genju《caizhengbu guojiashuiwuzongjuguanyuquanmiantuikaiyingyeshuigaizhengzengzhishuishidiandetongzhi》(caishui〔2016〕36hao)guiding, jianzhuyenashuirennaruyinggaizengshidianzhiriqianfashengdeyingshuixingwei,yinshuishoujianchadengyuanyinxuyaobujiaoshuikuande,yinganzhaoyingyeshuizhengceguidingbujiaoyingyeshui。

ershiliu、jianzhuyenashuirenfashengyingshuixingwei,zainaruyinggaizengshidianzhiriqianyijiaonayingyeshui,yinggaizengshidianhouyinfashengtuikuanjianchuyingyeede,yingdangruheshenqingtuihai?

da:genju《caizhengbuguojiashuiwuzongjuguanyuquanmiantuikaiyingyeshuigaizhengzengzhishuishidiandetongzhi》(caishui〔2016〕36hao)guiding,jianzhuyenashuirenfashengyingshuixingwei,zainaruyinggaizengshidianzhiriqianyijiaonayingyeshui,yinggaizengshidianhouyinfashengtuikuanjianchuyingyeede,yingdangxiangyuanzhuguandishuijiguanshenqingtuihaiyijiaonadeyingyeshui。

 


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