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    運輸業和現代服務業營改增一般納稅人資格認定公告(2013.06.06)

    文章來源:國家稅務總局辦公    發布時間:2013-08-09    瀏覽次數:

     

    關于《交通運輸業和部分現代服務業營業稅改征增值稅試點增值稅一般納稅人資格認定有關事項的公告》的解讀

    相關政策:國家稅務總局關于交通運輸業和部分現代服務業營業稅改征增值稅試點增值稅一般納稅人資格認定有關事項的公告

    本公告分兩個層面明確了全國范圍內交通運輸業和部分現代服務業營改增試點納稅人增值稅一般納稅人資格認定有關事項,一是明確試點前的特殊處理辦法,二是明確試點之后應按正常程序辦理認定。

    首先,本公告普遍適用于交通運輸業和部分現代服務業營改增試點納稅人,即已完成稅制轉換的試點地區、試點行業和即將進行稅制轉換的試點地區、試點行業。

    其次,試點實施前試點納稅人繳納營業稅,計算營業額,而試點實施后繳納增值稅,計算應稅服務銷售額。公告對如何根據試點納稅人試點前的營業額計算應稅服務銷售額,通過計算公式給予了明確。對試點納稅人兼有銷售貨物、提供加工修理修配勞務和應稅服務項目的,明確分別計算年應稅銷售額,分別適用于增值稅一般納稅人資格認定標準,即:只要有一項(銷售貨物、提供加工修理修配勞務或提供應稅服務)達到認定標準,就應該認定為一般納稅人。

    再次,試點實施前,各地可以根據國家稅務總局令第22號和本公告制定試點納稅人增值稅一般納稅人資格認定具體辦法,就計算年應稅服務銷售額的截止時間、具體認定程序等做出規定,以保證試點納稅人增值稅一般納稅人資格認定工作順利開展。

    同時,對試點實施后的增值稅一般納稅人資格認定辦法,公告也做了明確,即所有增值稅納稅人(包括試點納稅人),都應統一按國家稅務總局令第22號規定進行資格認定。

    發布日期: 20130606  

     來源:國家稅務總局辦公

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