注意,這幾個(gè)財(cái)稅問(wèn)題你理解的對(duì)嗎?

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

　　錯(cuò)誤理解一：

　　A misunderstanding:

　　近期稅務(wù)機(jī)關(guān)開展的增值稅發(fā)票使用管理情況專項(xiàng)檢查只是針對(duì)營(yíng)改增納稅人，不會(huì)涉及原增值稅納稅人。濟(jì)南財(cái)務(wù)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(duì)2016年5月1日全面推開營(yíng)改增試點(diǎn)以來(lái)，納稅人發(fā)票使用情況(重點(diǎn)是生活服務(wù)業(yè)和商業(yè)零售業(yè)納稅人)開展專項(xiàng)檢查。【注：檢查對(duì)象包括所有增值稅納稅人，而不僅僅只是本次營(yíng)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(cuò)誤理解二：

　　Misunderstanding 2:

　　只要是銷售贈(zèng)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(gè)晚上酒店送3000元手機(jī)!

　　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(duì)于住宿行業(yè)明碼標(biāo)價(jià)的贈(zèng)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(yè)的贈(zèng)送不要明碼標(biāo)價(jià)!

　　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(shí)只有三種行業(yè)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(yè)獎(jiǎng)勵(lì)員工旅游，

　　1 reward employees tourism, tourism industry,

　　2、保險(xiǎn)行業(yè)贈(zèng)送禮品

　　2, insurance industry gifts

　　3、住宿行業(yè)時(shí)免費(fèi)贈(zèng)送的產(chǎn)品

　　3, accommodation free products industry

　　明確答復(fù)不屬于視同銷售，其他的暫時(shí)沒(méi)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(gòu)進(jìn)的圖書贈(zèng)送客戶雖然屬于視同銷售行為，但是符合規(guī)定免稅條件的，到稅務(wù)機(jī)關(guān)辦理免稅備案后可以享受增值稅免稅政策。(財(cái)稅〔2013〕87號(hào))規(guī)定：自2013年1月1日起至2017年12月31日，免征圖書批發(fā)、零售環(huán)節(jié)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(cuò)誤理解三：

　　Wrong understanding 3:

　　征收率就是稅率、預(yù)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(jiǎn)單理解，實(shí)際運(yùn)用中使用稅率計(jì)算的都是不適用簡(jiǎn)易征收的一般納稅人，而使用稅率計(jì)算時(shí)，對(duì)應(yīng)的進(jìn)項(xiàng)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(guī)模納稅人;

　　One is a small-scale taxpayers;

　　另外一種是符合條件可以辦理簡(jiǎn)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(yù)征是專門針對(duì)建筑業(yè)和不動(dòng)產(chǎn)銷售、出租行業(yè)而言，基本需要預(yù)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(duì)房地產(chǎn)項(xiàng)目的預(yù)收款，要預(yù)繳增值稅3%;

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

　　二是對(duì)建筑工程(一般納稅人2%)、不動(dòng)產(chǎn)出租(3%)的標(biāo)的物與企業(yè)所在地不在同一個(gè)地方的這種情形，分別預(yù)征、申報(bào);

　　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(zhuǎn)讓不動(dòng)產(chǎn)(5%)要向地稅預(yù)繳稅款、向國(guó)稅申報(bào)。

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

　　錯(cuò)誤理解四：

　　Wrong understanding four:

　　取得公司注冊(cè)地本地的住宿費(fèi)專用發(fā)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(méi)有說(shuō)，企業(yè)在自己經(jīng)營(yíng)地或注冊(cè)地發(fā)生的住宿費(fèi)，取得增值稅專用發(fā)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(shuō)企業(yè)發(fā)生的住宿費(fèi)取得增值稅專用發(fā)票，能否抵扣，是看住宿費(fèi)的最終的"用途"，不是看發(fā)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(yè)與經(jīng)營(yíng)有關(guān)的發(fā)生的住宿費(fèi)完全可以抵扣增值稅;

　　Business with about the accommodation can completely the deductible VAT;

　　企業(yè)招待客戶所發(fā)生的住所費(fèi)用是個(gè)人銷費(fèi)支出，屬于交際應(yīng)酬支出，不可以抵扣增值稅進(jìn)項(xiàng)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(cuò)誤理解五：

　　Wrong understanding 5:

　　研發(fā)費(fèi)用加計(jì)扣除政策只有高新技術(shù)企業(yè)才可以享受。

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

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