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《财政部国家税务总局关于在全国开展交通运输业和部分现代服务业营业税改征增值税试点税收政策的通知》(财税[2013]37号)附件4《应税服务适用增值税零税率和免税政策的规定》以及《国家税务总局关于发布〈适用增值税零税率应税服务退(免)税管理办法(暂行)〉的公告》(国家税务总局公告2013年第47号,以下简称“47号公告”)明确,中华人民共和国境内(以下简称“境内”)提供增值税零税率应税服务并认定为增值税一般纳税人的单位和个人(以下称“零税率应税服务提供者”),如果属于增值税一般计税方法的,生产企业实行免抵退税,外贸企业实行免退税。那么,零税率应税服务提供者在申报退(免)税时,应如何准确地计算税款和进行会计账务处理呢?笔者结合案例从实务角度对操作中遇到的问题进行解析。
Notice of the Ministry of Finance and the State Administration of Taxation on the Taxation Policy for the Reform of Business Taxes for Value Added Tax in the Transportation Industry and Some Modern Service Industries (Cai Shui [2013] No. 37) Appendix 4 Taxable Services Applicable Value Added Tax Zero tax rate and tax exemption Policy of the State Administration of Taxation and the Notice of the State Administration of Taxation on Issuing the Administrative Measures on the Tax Refund (Exemption) of Taxable Services Applicable to the Zero-value-rate Tax of Value-added Tax (Provisional) (State Administration of Taxation Announcement No. 47 of 2013, hereinafter referred to as “47” (Hereinafter referred to as “zero tax rate of taxable services (hereinafter referred to as ” tax notice “) clear that the territory of the People’s Republic of China (hereinafter referred to as Provider ”), if it belongs to the general tax value-added tax method, the production enterprises to implement exemption from tax rebate, foreign trade enterprises to implement the tax rebate. Then, how should the tax-free taxable service provider accurately calculate the tax and handle the accounting when applying for tax refund (exemption)? The author analyzes the problems encountered in the operation from a practical point of view.