注意,這幾個財稅問題你理解的對嗎?

　　Note that this a few fiscal issues you understand, right?

　　錯誤理解一：

　　A misunderstanding:

　　近期稅務機關開展的增值稅發票使用管理情況專項檢查只是針對營改增納稅人，不會涉及原增值稅納稅人。濟南財務咨詢公司

　　Recent tax authorities to carry out the value-added tax invoice use management of special inspection only for camp to taxpayers, not involved in the original VAT taxpayers. Jinan financial consulting company

　　正確解讀：

　　To understand correctly:

　　檢查范圍：對2016年5月1日全面推開營改增試點以來，納稅人發票使用情況(重點是生活服務業和商業零售業納稅人)開展專項檢查。【注：檢查對象包括所有增值稅納稅人，而不僅僅只是本次營改增的納稅人】。

　　Scope: on May 1, 2016 to increase since the pilot fully implemented camp, taxpayers invoice usage (with a focus on the life services and retail business taxpayers) to carry out special inspection. [note: check all objects including VAT taxpayer, not just to the camp of taxpayers 】.

　　錯誤理解二：

　　Misunderstanding 2:

　　只要是銷售贈送就屬于視同銷售。

　　As long as it is selling gifts are regarded as sales.

　　正確解讀：比如暑期檔住酒店送10元早餐!住店送5元水果!住10個晚上酒店送3000元手機!

　　Correct interpretation: such as summer hotel to send 10 yuan for breakfast! Hotel to send 5 yuan fruit! Live 10 hotel in the evening to send 3000 yuan mobile phone!

　　注意，以上對于住宿行業明碼標價的贈送要分別核算，繳納增值稅!

　　Note that the above for the lodging industry plain code marks a price presented to separate accounting and pay VAT!

　　建議：

　　Advice:

　　住宿業的贈送不要明碼標價!

　　The giving of accommodation industry don't plain code marks a price!

　　這樣就不用視同銷售繳納增值稅!

　　This need not be regarded as sales pay VAT!

　　目前暫時只有三種行業的行為不屬于視同銷售，分別是：

　　For the moment, the only three industry behavior does not belong to shall be regarded as sales, respectively is:

　　1、旅游行業獎勵員工旅游，

　　1 reward employees tourism, tourism industry,

　　2、保險行業贈送禮品

　　2, insurance industry gifts

　　3、住宿行業時免費贈送的產品

　　3, accommodation free products industry

　　明確答復不屬于視同銷售，其他的暫時沒有明確。

　　A definite reply does not belong to shall be regarded as sales, other temporary not clear.

　　再比如：公司將購進的圖書贈送客戶雖然屬于視同銷售行為，但是符合規定免稅條件的，到稅務機關辦理免稅備案后可以享受增值稅免稅政策。(財稅〔2013〕87號)規定：自2013年1月1日起至2017年12月31日，免征圖書批發、零售環節增值稅。

　　For example: the company will purchase books give customers which are regarded as sales activities, but in conformity with the provisions of tax exemption conditions, after to the tax authority for tax exemption for the record, can enjoy VAT exemption policy. (caishui [2013] 2013 date) regulation, since January 1, 2013 to December 31, 2017, books wholesale, retail VAT shall be exempted.

　　錯誤理解三：

　　Wrong understanding 3:

　　征收率就是稅率、預征率也是稅率。

　　Tax levy rates is, is had rate tax rate.

　　正確解讀：

　　To understand correctly:

　　1、稅率，簡單理解，實際運用中使用稅率計算的都是不適用簡易征收的一般納稅人，而使用稅率計算時，對應的進項都可以抵扣。

　　1, tax rate, simple to understand and practice the use of tax calculation is not a summary of the general taxpayer, and using rate calculation, the corresponding input can be deduction.

　　2、適用征收率的有兩種情形：

　　2, apply to levy rates of two kinds of situations:

　　一種是小規模納稅人;

　　One is a small-scale taxpayers;

　　另外一種是符合條件可以辦理簡易征收的一般納稅人。

　　Another is the general taxpayer qualified can deal with simple and easy to collect.

　　3、預征是專門針對建筑業和不動產銷售、出租行業而言，基本需要預征的有三種情況：

　　3, had been specially for construction and real estate sales, leasing industry, had three kinds of basic need:

　　一是對房地產項目的預收款，要預繳增值稅3%;

　　A deposit is of real estate projects, to prepay 3% VAT;

　　二是對建筑工程(一般納稅人2%)、不動產出租(3%)的標的物與企業所在地不在同一個地方的這種情形，分別預征、申報;

　　The second is to building engineering (2%) average taxpayer, real estate lease (3%) of the subject matter and the enterprise is located not in the same place, this had respectively, declare;

　　三是轉讓不動產(5%)要向地稅預繳稅款、向國稅申報。

　　Three is the transfer of real estate (5%) to local prepay taxes, to national tax declaration.

　　錯誤理解四：

　　Wrong understanding four:

　　取得公司注冊地本地的住宿費專用發票不得抵扣增值稅。

　　In place of incorporation of local accommodation invoices shall not be deductible VAT.

　　正確解讀：

　　To understand correctly:

　　需要提醒的是，文件中并沒有說，企業在自己經營地或注冊地發生的住宿費，取得增值稅專用發票，不能抵扣。

　　What need reminds is, the file does not say, the enterprise in their own premises or registered accommodation, obtains the special invoices for value-added tax, can't touch buckle.

　　也就是說企業發生的住宿費取得增值稅專用發票，能否抵扣，是看住宿費的最終的"用途"，不是看發生地。

　　The accommodation that is enterprise obtains the special invoices for value-added tax, can touch buckle, is to look at the accommodation of the final "purpose", not occurred.

　　企業與經營有關的發生的住宿費完全可以抵扣增值稅;

　　Business with about the accommodation can completely the deductible VAT;

　　企業招待客戶所發生的住所費用是個人銷費支出，屬于交際應酬支出，不可以抵扣增值稅進項稅額。

　　The residence of the costs incurred in enterprise entertain clients is a personal marketing expenditure, belong to social spending, may not be deductible VAT amount.

　　錯誤理解五：

　　Wrong understanding 5:

　　研發費用加計扣除政策只有高新技術企業才可以享受。

　　Claim additional deduction r&d policy only high-tech enterprises can enjoy.

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