亚博外围网 关于《湖南省水利水电工程调整计价依据增值税计算标准》(湘水发〔2019〕6号)的政策解读

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關于《湖南省水利水電工程調整計價依據增值稅計算標準》(湘水發〔2019〕6號)的政策解讀

發布時間 : 2019-10-14   來源:    作者: 轉載省水利廳

yi、“《hunanshengshuilishuidiangongchengdiaozhengjijiayijuzengzhishuijisuanbiaozhun》(xiangshuifa〔2019〕6hao)”wenjiandeyiju

(一)國家政策性文件

caizhengbu、shuiwuzongju、haiguanzongshu《guanyushenhuazengzhishuigaigeyouguanzhengcedegonggao》(caizhengbu、shuiwuzongju、haiguanzongshugonggao2019niandi39hao)guanyu“zi2019nian4yue1riqi”,“zengzhishuiyibannashuirenfashengzengzhishuiyingshuixiaoshouxingweihuozhejinkouhuowu,yuanshiyong16%shuilvde,shuilvdiaozhengwei13%;yuanshiyong10%shuilvde,shuilvdiaozhengwei9%”。

shangshu16%diaozhengzhi13%shuilvdeyingshuibufenshizhigongchengshigongzuoyeyingyujisuandeshuilv;10%diaozhengzhi9%shuilvdeyingshuibufenzhixiang3gefangmian: gongchengcailiaocaigou、gongchengshebeicaigou、yifeilvjisuangongchengshigongfeiyongjiesuandeyingyujisuandeshuilv。

(二)水利部文件

shuilibubangongting《guanyudiaozhengshuiligongchengjijiayijuzengzhishuijisuanbiaozhundetongzhi》(bancaiwuhan〔2019〕448hao)guiding:

“gongchengbufen:

(1)shigongjixietaishifeidingedezhejiufeichuyi1.13diaozhengxishu,xiulijitihuanshebeifeichuyi1.09diaozhengxishu。juejinjijiqitayoujianshedanweicaigou、shebeifeidanduliexiangdeshigongjixie,shebeifeicaiyongbuhanzengzhishuijinxiangshuiedejiage。

(2)jianzhujianzhuanggongchengfeideshuijinshuilvwei9%。

(3)yifeilvxingshibiaoshideanzhuanggongchengdinge,zhuangzhixingcailiaofeifeilvchuyi1.13diaozhengxishu。

(4)bianzhigai(gu)suanwenjianshi,cailiaojiagecaiyongbuhanzengzhishuijinxiangshuiedejiage。zhuyaocailiaoshiyongshuilvwei13%,ciyaocailiaojiqitacailiaojisuanfangfazanbudiaozheng。”

(三)2018年我廳已發《增值稅計價依據稅率調整辦法》

2018nian11yue8ri,hunanshengshuilitingguanyuyinfa《hunanshengshuilishuidiangongchengyingyeshuigaizhengzengzhishuijijiayijudiaozhengbanfadetongzhi》(xiangshuifa〔2018〕25hao,beianhaohnpr-2018-18008)。

二、“《湖南省水利水電工程營業稅改征增值稅計價依據調整辦法的通知》(湘水發〔2018〕25號)”文件的修改內容

anzhaocaizhengbu、shuiwuzongju、haiguanzongshugonggao2019niandi39haoguanyu“zi2019nian4yue1riqi”“zengzhishuiyibannashuirenfashengzengzhishuiyingshuixiaoshouxingweihuozhejinkouhuowu,yuanshiyong16%shuilvde,shuilvdiaozhengwei13%;yuanshiyong10%shuilvde,shuilvdiaozhengwei9%”deguiding,jinjiang《hunanshengshuilishuidiangongchengyingyeshuigaizhengzengzhishuijijiayijudiaozhengbanfa》(beianhaohnpr-2018-18008)zhong16%he10%deshuilvxiangyingdiaozhengwei13%he9%,qitaneirongweiyubianhua。

jutixiugaineirongruxia:

(一)相應稅率調整。

zunxunanzhao“caizhengbu、shuiwuzongju、haiguanzongshugonggao2019niandi39hao”wenjianguiding,xiangyingjianggongchengjianzhujianzhuanggongchengfei16%deshuilvdiaozhengwei13%shuilv,jianggongchengcailiaocaigou、gongchengshebeicaigou、yifeilvjisuangongchengshigongfeiyongde10%deshuilvdiaozhengzhi9%deshuilv。

(二)施工機械設備相應稅率調整。

1.shigongjixiezhejiu

shigongjixietaishifeidingeshuyushigongzuoyejifeifanchou,qizhejiufeijisuanfangfabuyinshuilvbianhuaerbianhua,qijisuanjieguoyujisuanshuilvxiangguan,gujiangyuanjisuanfangfazhongchuyi[1+16%(yingshuishuilv)=1.16]diaozhengwei[1+13%(yingshuishuilv)=1.13]diaozhengxishu。

2.shebeixiuliyutihuan

xiulijitihuanshebei,zaigongchengzaojiafangmianshizhishangyishebeicaigouweizhuyaoxingshitixian,yinci,jiangyuan10%deshuilvxiangyingdiaozhengwei9%,zaijisuanfangfashangtixianwei“chuyi1.09diaozhengxishu”。

3.shuilvdiaozhengzaigongchengjianzhuyuanzhuangfeiyongjisuanzhongbuxianzhudeyinsu,qijijiayijuzanbudiaozheng。

gongchengjianzhujianzhuanggongchengfeiyouzhijiefei、jianjiefei、lirun、cailiaobucha、shuijindeng5fangmianzucheng,gefangmianjijiayaosujiweifanza,qiegejijiayaosuzaigongchengjianzhujianzhuangfeizhonggongxiandubuyi,qizhuyaoyingxiangyinsuweirengongfei、zhuyaocailiaofei、shigongjixieshiyongfei。yinci,zhuru“anzhuangchaixiefei”dengyingxiangchengdubuxianzhude,zeweichibubian。

4.cailiaoyuanjiajijiaweichihunanshengshuiliting“xiangshuifa〔2018〕25hao”quedingdebiaozhun。

woshengshuilishuidiangongchengdingjiatixiyu2015nianjibenwanshan,shuyu“yingyeshuigaizhengzengzhishuizhiqianquedingdedingjiatixi。shengshuilitingyu2015nian12yue14rifabule《hunanshengshuilishuidiangongchengshejigai(gu)suanbianzhiguiding》(xiangshuijianguan〔2015〕di130hao)jiqiyuzhipeitaode7ce《dinge》,gaidingjiatixihaoshi5nian,bingjingzhengfufuwucaigouxuanzeshiyidezaojiajigou,tongguodaliangdegongchengdiaoyanyushijishujucesuanhou,caideyiwancheng。

yinguojiashixing“yingyeshuigaizhengzengzhishui”zhengce,hunanshengshuilitingyu2016nian11yue11riyinfale《hunanshengshuilishuidiangongchengyingyeshuigaizhengzengzhishuijijiayijudiaozhengbanfa(shixing)》(xiangshuijianguan〔2016〕62hao)。gai《diaozhengbanfa(shixing)》chutaiqian,zaijingzhengfufuwucaigouxuanzezhuanyedanwei、lijing5geyuedegongchengcesuan,caiyuyiquedingzaigongchengfeiyongzhongdexiangguandiaozhengxishu,zhiyouzheyang,cainengweichi“yinggaizeng”zhengceyuwosheng“xiangshuijianguan〔2015〕di130hao”quedingdedingjiatixixiangpipei。bingmingquezaigongchengdegai(gu)suanbianzhishi,guiding:

“cailiaoyuanjia:

(2)qitaciyaocailiaochuyi1.03diaozhengxishu。

(3)goumaidesha、shiliao、tuliaochuyi1.03diaozhengxishu。

(4)shangpinhunningtuchuyi1.03diaozhengxishu。”

yinshangshu2~4xiangzaishuilishuidiangongchengfeiyongzhong,shuilvbianhuaduiqiyingxiangbuxianzhu,suoyi,“xiangshuifa〔2018〕25hao”yiranweichi“xiangshuijianguan〔2016〕62hao”quedingdeshangshubiaozhun。tongli,bencishuilvdiaozhengyiweichishangshubiaozhun。

  • 2019nian10yue14ri


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